The present invention provides a three-layered capsule, a protective layer of which is prevented from cracking during manufacturing of the three-layered capsule, the three-layered capsule being configured to prevent cracking during manufacturing thereof and cracking during low temperature storage, and a method for manufacturing the three-layered capsule. The present invention relates to a three-layered capsule comprising a content having a main agent dispersed or dissolved in an oily substance, a protective layer covering the content and containing edible refined and processed fat, and a coating formed on the outside of the protective layer and containing a naturally-occurring macromolecule, wherein the content, the protective layer, and the coating exist concentrically, and to a method for manufacturing the three-layered capsule.本發明提供一種三層結構膠囊及其製造方法，係於三層結構膠囊之製造上，可防止保護層裂隙，並可解決製造時裂隙及低溫保管時裂隙。本發明關於一種三層結構膠囊及其製造方法，該三層結構膠囊係內容物、保護層及皮膜以同心圓狀存在者，該內容物係主劑已分散或溶解於油性物質者；該保護層被覆該內容物且由之食用精製加工油脂所構成；該皮膜形成於該保護層外側且由天然高分子所構成。
