PROBLEM TO BE SOLVED: To provide a soft capsule coating which does not contain gelatin and is enteric, and to provide a soft capsule comprising the soft capsule coating.SOLUTION: The soft capsule coating contains: waxy corn starch subjected to wet heat treatment in the presence of salt gluconate which is any one of sodium gluconate and potassium gluconate low methoxyl pectin and iota-carrageenan and does not contain gelatin. The soft capsule is made by filling the soft capsule coating with contents.