The water-soluble acetic acid cellulose resin composition of the present invention comprises cellulose acetate (A1) having an acetyl total substitution degree of 0.4 to 1.6 and polyvinyl alcohol (B) having a saponification degree of 50 mol% or more. The acetyl total substitution degree of the cellulose acetate (A1) is preferably 0.6 to 0.9, and the saponification degree of the polyvinyl alcohol (B) is preferably 90 mol% or more. According to the first aspect of the water-soluble acetic acid cellulose resin composition of the present invention, a resin composition which is transparent and compatible with each other is formed, and the film containing the resin composition exhibits low oxygen permeability and water vapor permeability and is effective Is excellent in the function of protecting the component and is therefore very suitable as a base component of the coating layer of the coating formulation.
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