AbstractAn orthogonal agent having both alcohol and acylazide groups was used to construct novel polyurethanes by a simple synthetic process. Ring‐opening polymerization (ROP) of δ‐valerolactone from the orthogonal agent afforded a crystalline polymer having acylazide initiation end, while that of δ‐decanolactone resulted in an amorphous polymer. Since acylazide groups undergo thermally induced Curtius rearrangements to yield isocyanate groups, simple heating of above polymers gave macromonomers having both an isocyanate initiation end and an alcohol termination end, which afforded corresponding polyurethane by self‐polyaddition in a bulk condition without any additives. Meanwhile, kinetic analysis of the Curtius rearrangement revealed that a quantitative conversion was reached within a short reaction time, for example at 110°C for 30 min, or at 100°C for 1 h. Moreover, obtained polyurethane species showed unique self‐immolative type thermal degradation behavior. Considering the above, this orthogonal agent turned out to be useful to construct various polyurethane structures by a facile synthetic process, which would contribute to precise polymer synthesis and sequence defined polymer synthesis.