An object of the present invention is to provide an aqueous polyurethane resin in which stable emulsion is formed, the balance between hydrophilicity and hydrophobicity is controlled and an obtained film has desired permeability and good stability, a method for producing the aqueous polyurethane resin, and a film obtained from the aqueous polyurethane resin. The aqueous polyurethane resin of the present invention includes a plurality of polyurethane resins obtained by reacting macropolyol, polyisocyanate, and a chain extender, and each of the aqueous polyurethane resins contains the macropolyols which are different from one another, and each of the aqueous polyurethane resins is chemically bonded partially to one another through the chain extender. By casting or coating the aqueous polyurethane resin, the film is obtained.