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.
