A urine receiver which is sanitary, easy to attach, and furthermore, prevents urine leakage even when a wearer repeatedly changes positions is provided. A urine receiver 10 is implemented in a urine collection processing system wherein urine discharged from the wearer is suctioned into a urine tank via a urethral tube. The urine receiver 10 comprises, at the least: a liquid permeable, air-impermeable sheet 21 which is placed opposite of and covering the urethral meatus of the wearer; a leak-proof sheet 22 which is placed on the surface of the air-impermeable sheet 21 opposite to the urethral meatus and bonds to the outer border of the air-impermeable sheet 21; a suction part 26 which is provided between the air-impermeable sheet 21 and the leak-proof sheet 22 and to which the urethral tube 11 is connected; and a gathers part 16 for sealing the space between the air-impermeable sheet 21 and the wearer's skin surface which is provided on the outer border part of the air-impermeable sheet 21 on the urethral meatus side.