Problem to be solved: to provide a method for facilitating transdermal absorption of water-soluble active components without prodrug by organic synthesis.Solution: a water-soluble active ingredient such as minoxidil, a fat soluble compound having an aldehyde group such as citral or cinnamaldehyde, and water, and a percutaneous absorption control agent such as ethanol or lauryl alcohol, and isopropyl myristic acid or cyclopentamesiloxane A method for controlling the release of water-soluble active components containing a fat soluble medium in the skin.No selection【課題】有機合成によるプロドラッグ化によらずに水溶性有効成分の経皮吸収性を簡便に高めるための方法の提供。【解決手段】ミノキシジル等の水溶性有効成分、シトラールやシンナムアルデヒド等のアルデヒド基を有する脂溶性化合物及び水を含み、更にエタノールやラウリルアルコール等の経皮吸収制御剤、及びミリスチン酸イソプロピルやシクロペンタシロキサン等の脂溶性媒体を含む水溶性有効成分の皮膚中での放出を制御する方法。【選択図】なし