[PROBLEMS] The invention is to provide an aqueous one-component coating agent that is environmentally friendly and safe, and is excellent in productivity and storage stability, and also in alkali resistance and solvent resistance of a coated film.[MEANS FOR SOLVING PROBLEMS] The problems are solved by providing a method for producing polyurethane emulsion for an aqueous one-component coating agent, comprising: reacting an organic diisocyanate (a1), a high molecular weight polyol (a2) and a low molecular weight glycol containing a carboxyl group (a3) to produce an isocyanate-terminated urethane prepolymer having a carboxyl group (A); mixing the urethane prepolymer (A) with a polyisocyanate containing a nonionic polar group (B); neutralizing the carboxyl group in the system with a neutralizing agent (C); and subjecting the mixture to emulsification in water and chain extension with water or an amine.