PROBLEM TO BE SOLVED: To provide novel percutaneous absorption methods capable of suppressing damage to a horny layer while promoting absorption to the skin.SOLUTION: A method for preparing a composition maturing a horny layer of the skin comprises providing at least water, a surfactant which forms a hexagonal phase H1 in 40 to 80 mass% aqueous solution, and a surfactant which forms a lamellar liquid crystal phase Lα in 40 to 80 mass% aqueous solution and a preparation step of mixing a raw material prepared at the above step and of emulsifying if needed to prepare a composition for applying to the skin.SELECTED DRAWING: Figure 3COPYRIGHT: (C)2018,JPO&INPIT【課題】皮膚への吸収を促進させつつ角層へのダメージを抑制し得る、新たな経皮吸収の方法を提供すること【解決手段】皮膚の角層を成熟化させる組成物を調製する方法であって、 少なくとも、水、40~80質量%水溶液においてヘキサゴナル相H1を形成する界面活性剤、及び40~80質量%水溶液においてラメラ液晶相Lαを形成する界面活性剤、を準備する工程、及び 前記工程で準備した原料を混合し、必要に応じ乳化させ、皮膚に適用させるための組成物を調製する調製工程、を含む方法。【選択図】図3