| http://www.w3.org/ns/prov#value | - The preparation process (14) of the present invention is a process for the preparation of a urethane resin (referred to as a product Y), which comprises the steps of (1) reacting a zircoaluminate compound or the above-described compound (ab) with one or more compounds selected from the above-described compound (l), the above-described compound (m) and the above-described compound (i) simultaneousl
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