A silicone emulsion composition for wood treatment is prepared by emulsifying and dispersing (A) an organopolysiloxane, (B) the reaction product of an amino-containing organoxysilane and an acid anhydride, (C) an epoxy-containing organoxysilane, (D) colloidal silica and/or polysilsesquioxane, and (E) a curing catalyst in water to form a silicone emulsion, and adding and mixing (F) a boron compound with the silicone emulsion.