PROBLEM TO BE SOLVED: Virus, bacteria and fungal spores that adhere to the surfaces of interiors, devices / equipment, movable equipment / furniture, virus / bacterial masks, antibacterial tissue paper, etc. existing in a living space or a work space and causing damage to the human body.・ Inactivate microorganisms such as conidia. SOLUTION: A polyvinylpyrrolidone-iodine complex is dissolved as a complex in a polar solvent so as to have a prescribed concentration of 50 to 70,000 mg / L. Amount of chloramine T contained in 3,000 to 6,500 mg / L in terms of effective chlorine concentration in addition to organic acid and any one or more of cysteine until the coloration due to free iodine completely disappears. Antibacterial / antibacterial / antibacterial agent with enhanced antibacterial properties by adding 0.5% to 3.0% by weight of the total amount of antibacterial agent Method for preparing and treating fungal agent. [Selection diagram] Fig. 4【課題】生活空間や職場空間に存在する内装、装置・設備、移動可能な備品・什器、防ウイルス・細菌マスク及び抗菌ティッシュ紙等の表面に付着し人体に障害をもたらすウイルス、細菌及び真菌胞子・分生子等微生物を不活性化する。【解決手段】ポリビニルピロリドン-ヨウ素錯体を、錯体として50~70,000mg/Lの処方濃度になるよう極性溶媒に溶解し、更に、何れもメルカプト基を有するメルカプト環状イミン、同非環アミン又は同有機酸、並びにシステインの何れか単一種又は複数種を遊離ヨウ素による呈色が完全消失するまで加える、またはそれに加え、クロラミンTが有効塩素濃度換算で3,000~6,500mg/L含まれる量を加えて成る抗菌性強化液剤を全量の0.5~3.0重量%相当量計って更に加え、pH=9.0を下回らないよう調節して抗菌性を強化した抗ウイルス・抗菌・抗真菌剤の調製及び処理方法。【選択図】図4