This invention provides a coating composition which enhances the dissolution resistance under acidic condition (insolubility in a gastric environment) and enhances the excellent enteric solubility, a preparation using the coating composition and a manufacturing method thereof. The coating composition comprises (A) pectin having an esterification degree of 3 to 40%, (B) one or more selected from calcium salts and magnesium salts, (C) a film-coating forming ingredient. The mass ratio represented by calcium and magnesium/(A) is 0.002 to 0.1 and the mass ratio of ingredient (A) to ingredient (C) represented by (C)/(A) is 0.2 to 3.本發明提供一種提高酸性下的耐溶解性（胃環境下的不溶性）且進而可實現優異的腸溶性的包衣組成物、使用所述包衣組成物的製劑及其製造方法。一種包衣組成物，其含有（A）酯化度為3%～40%的果膠、（B）選自鈣鹽及鎂鹽中的一種以上、（C）被膜形成成分，鈣及鎂/（A）所表示的質量比為0.002～0.1，（C）/（A）所表示的（A）成分與（C）成分的質量比為0.2～3。
