Disclosed are a pharmaceutical composition particle capable of both masking unpleasant taste and improving dissolution, an orally disintegrating tablet containing the same, and a method for producing the pharmaceutical composition particle. The pharmaceutical composition particles include a core particle containing a drug, an intermediate layer containing a gelled swelling substance and covering the outside of the core particle, and an outermost layer containing a water-insoluble substance and covering the outside of the intermediate layer. Is provided. Also, the method for producing pharmaceutical composition particles includes a pulverization step of pulverizing a gelled swelling substance to an average particle size of 15 μm or less, and a suspension obtained by suspending the gelled swelling substance pulverized in the pulverization step in an organic solvent. A suspension step, an intermediate layer forming step of spraying the suspension obtained in the suspension step onto the drug-containing core particles to form an intermediate layer outside the core particles, and a water-insoluble substance outside the intermediate layer And an outer layer forming step of forming an outer layer.不快な味のマスキングと溶出性の改善の両立が可能な医薬組成物粒子とそれを含む口腔内崩壊錠と、医薬組成物粒子の製造方法を提供する。医薬組成物粒子は、薬物を含有する核粒子と、ゲル化膨潤物質を含有して核粒子の外側を被覆する中間層と、水不溶性物質を含有して中間層の外側を被覆する最外層とを備える。また、医薬組成物粒子の製造方法は、ゲル化膨潤物質を平均粒子径15μm以下に粉砕する粉砕工程と、粉砕工程で粉砕されたゲル化膨潤物質を有機溶媒に懸濁して懸濁液を得る懸濁工程と、薬物を含有する核粒子に懸濁工程で得られた懸濁液を噴霧して核粒子の外側に中間層を形成する中間層形成工程と、中間層の外側に水不溶性物質を被覆して外層を形成する外層形成工程とを含む。