Provided are a film coating composition with which tablets are made less likely to adhere to each other even when coating is performed using PVA having a degree of saponification of 85.0 89.0 mol% without adding any additives other than PVA an oral solid formulation in which the film coating composition is used and a method for producing this formulation. This film coating composition includes a PVA polymer having an average degree of saponification of 85.0 89.0 mol% and fulfilling requirement (A) or (B). Requirement (A): The transparency at 20°C of a solution obtained by adding 130.0 mL of 1 propanol to 100.0 g of a 5.0 mass% aqueous solution of PVA polymer and stirring is 50.0% or less. Requirement (B): The concentration of a supernatant obtained by allowing a solution obtained by adding 230.0 mL of 1 propanol to 100.0 g of a 5.0 mass% aqueous solution of PVA polymer and stirring to stand for 24 hours at 20°C is 0.75 mass% or higher.
