To provide a urine-receiving implement which prevents leakage of urine in spite of having simple structure, which feels good to wear, which is not bulky when it is fitted and after it is used, and where the state of urination by a care receiver can be observed.

This urine-receiving implement 1 is provided with a fitting body 2 and a bag 3. The fitting body 2 is provided with an opening part 201, a proximal end part 202 and an elastic extensible part 230. In the lower part of the fitting body 2, a water-absorbing resin sheet 220 is included. At the center of the fitting body 2, the elastic extensible part 230 is provided to adjust opening and closing of the opening part 201 by the elastic extensible part 230. As shown in the figure, the proximal end part 202 in a state where the elastic extensible part 230 is tight becomes a gather in the state of petals. The bag 3 is formed by heat-sealing a bag sheet 301 at a seal part 310 and a seal part 320.