PROBLEM TO BE SOLVED: To provide a water-in-oil type emulsion cosmetic which does not produce lump immediately after applying, does not have feeling of stiffness, suppresses a resistance by a sponge when being applied again, and does not emphasize a make-up twist and powdery make-up finish.SOLUTION: A water-in-oil type emulsion cosmetic contains (A) 0.1-20 mass% of vinyl polymer having carbosiloxane dendrimer structure in a side chain, (B) 0.01-20 mass% of fluorine modified silicone resin which is solid at 25°C and has a structure represented by a following general formula (3) R21gSiO(4-g)/2 (3) (where, R21 is a hydrocarbon group of carbon number 1-8, phenyl group, hydroxyl group or the general formula -R22-Rf (R22 represents a divalent alkylene group of carbon number 2-6, Rf represents a perfluoroalkyl group of carbon number 1-8) and optionally selected from functional groups in which a hydroxyl group and the general formula -R22-Rf is essential, and g is an average number and satisfies 1.0≤g≤1.8), and (C) ester oil which is liquid at 25°C, and the mass ratio (A)/(B) of component (A) and component (B) is 0.08-10.COPYRIGHT: (C)2016,JPO&INPIT【課題】塗布直後にダマにならず、ごわつき感がなく、ファンデーション重ね付け時に、スポンジのひっかかりが抑制され、化粧よれ、仕上がりの粉吹きが目立たない油中水型乳化化粧料を提供する。【解決手段】(A)カルボシロキサンデンドリマー構造を側鎖に有するビニル系重合体 0.1~20質量%、(B)下記一般式(3)R21gSiO(4-g)/2 (3)(式中、R21は炭素数1~8の炭化水素基、フェニル基、水酸基又は一般式-R22-Rf(R22は炭素数2~6の2価のアルキレン基を示し、Rfは炭素数1~8のパーフルオロアルキル基を示す)であって、水酸基及び一般式-R22-Rfを必須とする官能基から任意に選ばれ、gは平均数で1.0≦g≦1.8である)で表される構造を有し、25℃で固体であるフッ素変性シリコーン樹脂 0.01~20質量%、(C)25℃で液状のエステル油を含有し、成分(A)と成分(B)の質量割合(A)/(B)が、0.08~10である油中水型乳化化粧料。【選択図】なし