To identify the superconducting gap structure in URu2Si2 we perform field-angle-dependent specific heat measurements for the two principal orientations in addition to field rotations, and theoretical analysis based on microscopic calculations. The Sommerfeld coefficient gamma(H)s in the mixed state exhibit distinctively different field-dependence. This comes from point nodes and substantial Pauli paramagnetic effect of URu2Si2. These two features combined give rise to a consistent picture of superconducting properties, including a possible first order transition of Hc2 at low temperatures.