To obtain a polyurethane composition capable of avoiding the corrosiveness due to the mixing of hydrochloric acid, etc., derived from phosgene and providing a coating material, etc., having performances excellent in weather and corrosion resistances.

This polyurethane composition is obtained by (a) reacting dimethyl carbonate produced without using phosgene with a formamide compound in the presence of an alkaline catalyst or reacting the dimethyl carbonate with an amine compound in the presence of the alkaline catalyst and dimethyl formate, affording the corresponding urethane compound, (b) heating the resultant urethane compound at 150-350°C and separately recovering the produced methanol and corresponding isocyanate compound and then (c) polymerizing the recovered isocyanate compound with a polyol.