PROBLEM TO BE SOLVED: To provide a gel composition having an excellent emulsification action using hydroxycitric acid having useful bioactivity, and further to provide an emulsion composition which has excellent usability and stability and has emulsion particles having uniform and fine particle diameter by using the gel composition.SOLUTION: There are provided: a gel composition which comprises an acylated hydroxycitrate represented by the chemical formula 1 (R represents an acyl group having 12 to 22 carbon atoms), a neutralizer, a polyhydric alcohol and an oily component and an emulsion composition which is obtained by diluting the gel composition with water, has excellent usability and stability and has emulsion particles having uniform and fine particle diameter.SELECTED DRAWING: NoneCOPYRIGHT: (C)2016,JPO&INPIT