This Hair Ming Department, which are provided, can inhibit Teeth Elixirs of Right water-soluble Chu Intestinal Rong Ji Qi System makes method with low overlay film amount.This Hair Ming Department Ti Teeth Qi Department of Elixirs of Gong mono- Seed Intestinal Rong include Su Teeth or Han Su Teeth Li With Will The Su Teeth coating Layer or more film Layer Teeth and The Su Teeth or Will The Teeth coating the 2nd Teeth Elixirs of Intestinal dissolubility Layer Intestinal Rong of 1st Intestinal dissolubility Layer With thereon the 2nd Intestinal dissolubility Layer Department of 1st Intestinal dissolubility Layer With contain the Yi Suan Hydroxyalkyl Bing base Jia Ji Fiber Victoria elements succinates (HPMCAS) of different dissolution pH, and the dissolution pH As of the HPMCAS of dissolution the 1st Intestinal dissolubilities Layer of pH More of the HPMCAS of the 2nd Intestinal dissolubilities Layer are low. In addition this Hair of are bright is provided comprising the Will Su Teeth or Su of The containing Will Teeth coating Layer or more film Layer Teeth it is coating with the Intestinal dissolubility overlay film Elixirs Jin rows of containing HPMCAS and form the 1st Intestinal dissolubility Layer Bu Sudden and on aforementioned the 1st Intestinal dissolubilities Layer of what using the HPMCAS Intestinal dissolubility overlay film Elixirs of the lower dissolution pH of the aforementioned HPMCAS of Han You More, and forms the 2nd Intestinal dissolubility Layer Bu Sudden institutes Teeth Elixirs System of Agencies Cheng Intestinal Rong and make method.本發明係提供以低覆膜量而可抑制對水溶出之腸溶性顆粒劑及其製造方法。本發明係提供一種腸溶性顆粒劑,其係包含素顆粒或含素顆粒與將該素顆粒被覆一層以上膜層之顆粒,及該素顆粒或將該顆粒被覆第1腸溶性層與其上的第2腸溶性層之腸溶性顆粒劑,第1腸溶性層與第2腸溶性層係含有不同溶解pH之乙酸羥丙基甲基纖維素琥珀酸酯(HPMCAS),且第2腸溶性層之HPMCAS的溶解pH較第1腸溶性層之HPMCAS的溶解pH為低。另外,本發明提供包含將素顆粒或含將該素顆粒被覆一層以上膜層之顆粒,以含HPMCAS的腸溶性覆膜劑進行被覆,而形成第1腸溶性層之步驟,及於前述之第1腸溶性層上,使用含有較前述HPMCAS更低溶解pH之HPMCAS之腸溶性覆膜劑,而形成第2腸溶性層之步驟所構成之腸溶性顆粒劑之製造方法。