Permeability to vapor and water among other performances required for finishing materials is dealt with in this study. The relative moisture content of concrete coated/covered with a finishing material was experimentally investigated while changing the environmental conditions including temperature, relative humidity, and rainfall. An organic paint (water-based urethane), organic synthetic resin emulsion-type film coating (film coating E), and inorganic porcelain tiles were selected as the finishing materials. When compared from the aspect of vapor and water permeability, the vapor permeability and water permeability of water-based urethane were high and low, respectively; those of film coating E were high and high, respectively; and those of porcelain tiles were low and low, respectively. This means that the moisture state of concrete structures is governed not only by the environmental conditions but also by the performance of finishing materials. It is therefore of paramount importance to appropriately select a finishing material to address the specific deteriorative factors involved in the concrete structure to be finished.