To provide a coating capable of forming a brilliant matte coating film possessing a quiet atmosphere in addition without detriment to a brilliant feeling and a composite coating film and a method for forming the composite coating film in consideration of defects of a conventional matte clear coating that overcoating thereof on a coating film formed from a brilliant coating spoils a good brilliant feeling and gives an unclear tarnished feeling without sufficiently producing the intended effect.

A brilliant pigment in an amount of 0.1-5.0% in terms of a weight percentage on the solids content of a coating (PWC) is further added to a matte coating comprising a transparent resin having incorporated therewith resin particulates and/or inorganic particulates to give a brilliant matte clear coating. A composite coating film comprises the above brilliant matte clear coating as the uppermost layer, and, formed adjoiningly thereunder, a brilliant coating film layer formed from a coating containing a brilliant pigment or a solid coating film layer formed from a solid coating.