PROBLEM TO BE SOLVED: To provide a water-in-oil type emulsion cosmetic which gives a sleek, smooth finishing appearance, bright cheek appearance, and lustrous appearance to the skin after applying, and which achieves both covering ability of a makeup film and a transparent feeling after applying to the skin.SOLUTION: The invention provides a water-in-oil type emulsion cosmetic containing the following component (A), (B), and (C): (A) 0.1-20 mass% of vinyl system polymer having carbosiloxane dendrimer structure in a side chain (B) 0.2-30 mass% of boron nitride (C) 1-60 mass% of volatile oil wherein the mass ratio (A)/(B) of the component (A) and component (B) is 0.03-40.SELECTED DRAWING: NoneCOPYRIGHT: (C)2016,JPO&INPIT【課題】塗布後の肌が、つるんと滑らかに仕上がって見え、頬が明るく、艶感が見え、肌に塗布した後の化粧膜のカバー力と透明感を両立することができる油中水型乳化化粧料を提供する。【解決手段】次の成分(A)、(B)及び(C):(A)カルボシロキサンデンドリマー構造を側鎖に有するビニル系重合体 0.1~20質量%、(B)窒化ホウ素 0.2~30質量%、(C)揮発性油 1~60質量%を含有し、成分(A)と成分(B)の質量割合(A)/(B)が、0.03~40である油中水型乳化化粧料。【選択図】なし