A method for producing coated water-soluble particles in a manner to form two or more coating layers on surfaces of the water-soluble particles, characterized by including: a step A wherein after supplying a first coating material that contains a polyol component and an isocyanate component, a second coating material is additionally supplied to surfaces of first coating bodies that have coating layers formed of the first coating material that has not been sufficiently cured, so that second coating bodies that are provided with coating layers of the second coating material are obtained.
