A polishing pad for polishing a semiconductor device and manufacturing method therefor, the polishing pad comprising a polishing layer having a polyurethane-polyurea resin foam containing substantially spherical cells, wherein an M-component of the polyurethane-polyurea resin foam has a spin-spin relaxation time T2 of 160 to 260 μs, the polyurethane-polyurea resin foam has a storage elastic modulus E′ of 1 to 30 MPa, the storage elastic modulus E′ being measured at 40° C. with an initial load of 10 g, a strain range of 0.01 to 4%, and a measuring frequency of 0.2 Hz in a tensile mode, and the polyurethane-polyurea resin foam has a density D in a range from 0.30 to 0.60 g/cm3. The polishing pad remedies the problem of scratches occurring when a conventional hard (dry) polishing pad is used, which is excellent in polishing rate and polishing uniformity, and can be used for primary polishing or finish polishing.