To provide a water-in-oil type cosmetic for the skin, having excellent transparency, water resistance and sebum resistance, providing smooth touch feeling and having good preservation stability.

The water-in-oil type cosmetic for the skin is obtained by formulating a specific resin emulsion, a partially crosslinked organopolysiloxane polymer, a volatile silicone and optionally an organic resin powder and a specific hydrofluoroether in combination.