The present invention aims to provide a matrix-type solid preparation that has high-level release controllability for suppressing drug release in the upper gastrointestinal tract and accelerating drug release in the lower gastrointestinal tract, and that solves of all the above drawbacks caused by combining a plasticizer. The present invention provides a matrix-type pharmaceutical solid preparation that contains: (a) a methacrylic acid-based enteric polymer and (b) a sugar and/or a sugar alcohol, wherein 1 g of the sugar and/or the sugar alcohol can be dissolved in not more than 4 g of water at a water temperature of 20 to 25℃.本發明旨在提供一種基質型固體製劑,該基質型固體製劑具有針對在上胃腸道中抑制藥物釋放以及在下胃腸道中加速藥物釋放的高-位準釋放可控制性,並且該基質型固體製劑解決了由於組合一塑化劑所引起的所有的缺點。本發明提供一種基質型藥學固體製劑,其含有:(a)一以甲基丙烯酸為基礎的腸溶性聚合物;以及(b)一糖和/或一糖醇,其中1g的該糖和/或該糖醇在一為20至25℃的水溫下可被溶解於不超過4g的水中。