A percutaneous releasing material and agent having characteristics that include a high stability of an active agent in the formulation, a high topical absorption rate, decreased irritation on the skin, and an increased tactile comfort. The percutaneous releasing material incorporates an external application agent composition that is prepared by using nanometer-sized polymer particles, i.e., particles having a size or diameter between approximately 1 nm and approximately 500 nm, and more preferably having a size between about 30 nm and about 150 nm. Further, the percutaneous releasing material and agent according to the present invention incorporate polymer particles that preferably contain a physiologically active agent that more readily penetrates through the stratum corneum to the upper layer of the dermis, whereby the physiologically active agent is effused into the skin while staying in the upper layer of dermis.