The present invention relates to a composition for manufacturing an orally disintegrating dosage form that is used to prevent a coating layer of an active substance which is formed in a predetermined size in order to mask a bitter taste or an unpleasant taste. A predetermined ratio of an excipient having lower hardness than the coated active substance and another excipient having higher hardness and larger particle size than the active substance are used as means for protecting the coating layer from being destroyed.