<p>A powder or powdery preparation prepared by granulating a solution having a bitterness-reducing base material and a medicinal agent having an aqueous solubility (20°C) of 1 g/mL or lower dissolved or suspended therein together with an excipient and/or a disintegrating agent, or a tablet prepared by tableting the powder or powdery preparation. The powder, powdery preparation or tablet can reduce bitterness of the medicinal agent.</p>
