Disclosed is a urethane modified polyimide based flame retardant resin composition having excellent solubility in non-nitrogenous solvents, varnish stability, low temperature drying / curing, low warpage, flexibility, printability, and flame resistance, and also having excellent heat resistance, chemical resistance, electrical properties, and operability, and is low-cost. The urethane modified polyimide based flame retardant resin composition is characterized by containing: (A) a urethane modified polyimide based resin having urethane bonds and generated having as essential components (a) trivalent and / or 4-valent polycarboxylic acid derivatives having an acid anhydride group, (b) diol compounds, and (c) aliphatic polyamine residue derivatives and / or aromatic polyamine residue derivatives; (B) an epoxy resin having two or more epoxy groups per molecule; (C) an organic or inorganic filler; and, (D) a non-halogen-based flame retardant, wherein the non-halogen-based flame retardant (D) contains two essential components (D-1 and D-2), wherein, in an air atmosphere at 350 DEG C, the rate of weight reduction of one component (D-1) is greater than or equal to 50% and less than or equal to 90%, and that of the other component (D-2) is greater than or equal to 0% and less than or equal to 20%.