An object of the present invention is to provide a pharmaceutical composition having abuse deterrent properties and thereby prevent the abuse of a pharmacologically active component by an abuser (abuse through snorting, abuse through injection, or abuse through snorting or injection of a temporarily extracted drug). The present invention provides a pharmaceutical composition having abuse deterrent properties that possesses both a physical barrier and a chemical barrier to being abused by an abuser, a method for producing the same and a method for using the same.