The present invention provides a water-in-oil emulsion composition that provides a post-application elastic feeling, softness, and a moisturizing effect and that is excellent in emulsion stability while it is a composition with a high internal-aqueous-phase proportion, which allows the makeup to stay on nicely because of its uniform applicability and provides a refreshing effect on the skin when used as a pre-makeup emulsion. The water-in-oil emulsion composition of the present invention is characterized by comprising the below-described components (A) (B) and (C), and satisfying the below-described conditions (1) and (2). Components: (A) glycerol isostearate and/or glycerol oleate, (B) an aqueous component, (C) an oil component containing an isoparaffin having 20 carbon atoms or less. Conditions: (1) The internal-aqueous-phase proportion, which is obtained by dividing the mass of the aqueous component (B) by the sum of the mass of the aqueous component (B) and the mass of the oil component (C), is 68% or higher, (2) The amount of glycerol monoisostearate and/or glycerol monooleate contained in component (A) is 85 mass % or higher with respect to the total amount of (A).