PROBLEM TO BE SOLVED: To provide a novel ascorbic acid derivative or salt thereof that has an excellent function originally possessed by ascorbic acid such as antioxidant action as well as that is stable even when stored for a long period and has little coloration and odorization or the like owing to lapse of time, and in addition, when incorporated in cosmetics, that does not cause emulsification destruction or viscosity reduction and furthermore, to find the effectiveness of said ascorbic acid derivative or a salt thereof.SOLUTION: A novel ascorbic acid derivative or a salt thereof is provided, which has an excellent function originally possessed by ascorbic acid such as antioxidant action as well as which is stable even when stored for a long period and has little coloration and odorization or the like owing to lapse of time, and in addition, when incorporated in cosmetics, which does not cause emulsification destruction or viscosity reduction and furthermore, the excellent effectiveness possessed by said ascorbic acid derivative or a salt thereof is provided.SELECTED DRAWING: NoneCOPYRIGHT: (C)2017,JPO&INPIT【課題】 抗酸化作用等のアスコルビン酸が元来有する優れた機能を有するとともに、長期間の保存でも安定で、経時により着色や着臭等が少なく、また化粧品に配合した際には乳化破壊や粘度低下を引き起こさない新規なアスコルビン酸誘導体又はその塩を提供し、さらに該アスコルビン酸誘導体又はその塩の有効性について見出すことを課題とする。【解決手段】 新規アスコルビン酸誘導体又はその塩を提供することにより、抗酸化作用等のアスコルビン酸が元来有する優れた機能を有するとともに、長期間の保存でも安定で、経時により着色や着臭等が少なく、また化粧品に配合した際には乳化破壊や粘度低下を引き起こさず、さらに、該アスコルビン酸誘導体又はその塩は優れた有効性を有することを提供する。【選択図】なし