PROBLEM TO BE SOLVED: To provide an irritation mitigating agent of an external preparation for skin or a cosmetic preparation which has an emulsion structure, and to provide a method for mitigating irritation.SOLUTION: The present invention relates to an irritation mitigating agent of an external preparation for skin or a cosmetic preparation, and a method for mitigating irritation, in which the internal phase is an oil phase including a hydrated oil solution and the external phase is an aqueous phase, consisting of an O/W emulsion containing polycondensation polymer particle having a closed endoplasmic reticulum or a hydroxyl group formed of an amphipathic substance which forms a closed endoplasmic reticulum spontaneously. Preferably, the hydrated oil solution contains a higher alcohol.COPYRIGHT: (C)2014,JPO&INPIT【課題】エマルション構造を有する皮膚外用剤又は化粧料の刺激緩和剤及び刺激緩和方法を提供すること。【解決手段】本発明に係る皮膚外用剤又は化粧料の刺激緩和剤及び刺激緩和方法は、内相は抱水性油剤を含む油相であり、外相は水相であり、自発的に閉鎖小胞体を形成する両親媒性物質により形成された閉鎖小胞体又は水酸基を有する重縮合ポリマーの粒子を含むO/Wエマルションからなる。抱水性油剤は、高級アルコールを含むことが好ましい。【選択図】図1