PROBLEM TO BE SOLVED: To provide a water-in-oil type emulsion composition which has good emulsion stability, structural state, filling suitability and flavor expression and has 10 to 40 wt.% of an oil phase such as low fat margarine and low fat spread in which the growth of microorganisms is suppressed, and a water-in-oil type emulsion composition which can be easily manufactured.SOLUTION: There is provided a water-in-oil type emulsion composition having 10 to 40 wt.% of an oil phase which contains 0.1 to 30 wt.% of any one of starch oxide and hydroxypropyl starch and 0.1 to 30 wt.% of gelatin.