An object of the present invention is to provide a PVA-based resin having a small distribution in degree of heat treatment in which the degree of heat treatment does not depend on a particle diameter. The polyvinyl alcohol-based resin of the present invention has an absorbance at 280 nm of 0.3 or more when being made to a 0.1 wt % aqueous solution and satisfies the following Formula (1): 0.9≤X1/Y1≤1.2 (in Formula (1), X1 represents an absorbance at 320 nm of a 0.1 wt % aqueous solution of a polyvinyl alcohol-based resin having a particle diameter larger than 1000 μm and 1680 μm or less, and Y1 represents an absorbance at 320 nm of a 0.1 wt % aqueous solution of a polyvinyl alcohol-based resin having a particle diameter larger than 212 μm and 500 μm or less).