The present invention relates to encapsulated matter comprising a core material having a charge on a surface thereof and a plurality of coating layers each mainly comprising a polymer with which the core material is coated, the layers comprising at least a first coating layer and a second coating layer, wherein the polymer constituting the first coating layer which contacts the core material comprises at least: (1) a repeating structural unit derived from an ionic polymerizable surfactant A and/or an ionic monomer, each having a charge opposite to the surface charge of the core material; and (2) a repeating structural unit derived from an ionic polymerizable surfactant B having a charge of the same kind as or opposite to the surface charge of the core material, and the polymer constituting the second coating layer which contacts the outside of the first coating layer comprises at least: (3) a repeating structural unit derived from an ionic polymerizable surfactant C and/or an ionic monomer, each having a charge opposite to the surface charge of the first coating layer; and (4) a repeating structural unit derived from an ionic polymerizable surfactant D having a charge of the same kind as or opposite to the surface charge of the first coating layer.