as follows is a detailed description of the specifics of the present invention . first , the epoxy group containing acrylic resin ( a ), which is one of the essential constituents of the powder coating raw materials solution used in the manufacturing method of the present invention , will be described . in order to obtain a powder coating which displays a superior balance between storage stability and external appearance of the paint film , the epoxy group containing acrylic resin ( a ) should preferably have a softening point within the range from 80 to 150 ° c . known methods can be applied to the preparation of the epoxy group containing acrylic resin ( a ), although a method wherein an individual vinyl monomer incorporating an epoxy group , and where necessary another copolymerizable vinyl monomer , are each polymerized in an organic solvent is the most simple , and is therefore preferred . known materials can be used for the polymerization initiator and the solvent used in this preparation method . examples of particularly representative vinyl monomers with an epoxy group include monomers with an epoxy group such as glycidyl ( meth ) acrylate , β - methylglycidyl ( meth ) acrylate , glycidyl vinyl ether and allyl glycidyl ether ; vinyl monomers with a ( 2 - oxo - 1 , 3 - oxolane ) group such as ( 2 - oxo - 1 , 3 - oxolane ) methyl ( meth ) acrylate ; and vinyl monomers with an alicyclic epoxy group such as 3 , 4 - epoxycyclohexyl ( meth ) acrylate , 3 , 4 - epoxycyclohexylmethyl ( meth ) acrylate and 3 , 4 - epoxycyclohexylethyl ( meth ) acrylate . in addition , other copolymerizable vinyl monomers may also be used where necessary . particularly representative examples of these other copolymerizable vinyl monomers include various acrylate esters such as methylacrylate , ethylacrylate , butylacrylate and cyclohexylacrylate ; methacrylate esters such as methyl methacrylate , ethyl methacrylate , n - butyl methacrylate , iso - butyl methacrylate , tert - butyl methacrylate , cyclohexyl methacrylate and benzyl methacrylate ; α - olefins such as ethylene , propylene and butene - 1 ; halogenated olefins ( haloolefins ) with the exception of fluoroolefins such as vinyl chloride and vinylidene chloride ; aromatic vinyl monomers such as styrene , α - methylstyrene and vinyltoluene ; diesters of an unsaturated carboxylic acid with a monovalent alcohol of 1 to 18 carbon atoms , such as dimethyl fumarate , diethyl fumarate , dibutyl fumarate , dioctyl fumarate , dimethyl maleate , diethyl maleate , dibutyl maleate , dioctyl maleate , dimethyl itaconate , diethyl itaconate , dibutyl itaconate and dioctyl itaconate ; amide based unsaturated monomers with an amino group such as n - dimethylaminoethyl ( meth ) acrylamide , n - diethylaminoethyl ( meth ) acrylamide , n - dimethylaminopropyl ( meth ) acrylamide and n - diethylaminopropyl ( meth ) acrylamide ; dialkyl aminoalkyl ( meth ) acrylates such as dimethylaminoethyl ( meth ) acrylate and diethylaminoethyl ( meth ) acrylate ; monomers with an amino group such as tert - butylaminoethyl ( meth ) acrylate , tert - butylaminopropyl ( meth ) acrylate , aziridinylethyl ( meth ) acrylate , pyrrolidinylethyl ( meth ) acrylate and piperidinylethyl ( meth ) acrylate ; monomers with an acid anhydride group such as maleic anhydride , itaconic anhydride , citraconic anhydride , ( meth ) acrylic anhydride and tetrahydrophthalic anhydride ; monomers with a phosphate ester group such as diethyl - 2 -( meth ) acryloyloxyethyl phosphate , dibutyl - 2 -( meth ) acryloyloxybutyl phosphate , dioctyl - 2 -( meth ) acryloyloxyethyl phosphate and diphenyl - 2 -( meth ) acryloyloxyethyl phosphate ; monomers with a hydrolyzable silyl group such as γ -( meth ) acryloyloxypropyl trimethoxysilane , γ -( meth ) acryloyloxypropyl triethoxysilane and γ -( meth ) acryloyloxypropyl methyldimethoxysilane ; vinyl aliphatic carboxylates such as vinyl acetate , vinyl propionate , vinyl butyrate , vinyl isobutyrate , vinyl caproate , vinyl caprylate , vinyl caprate , vinyl laurate , vinyl branched aliphatic carboxylates of 9 carbon atoms , vinyl branched aliphatic carboxylates of 10 carbon atoms , vinyl branched aliphatic carboxylates of 11 carbon atoms and vinyl stearate ; and vinyl esters of carboxylic acids with a cyclic structure such as vinyl cyclohexanecarboxylate , vinyl methylcyclohexanecarboxylate , vinyl benzoate and vinyl p - tert - butylbenzoate . additional examples include vinyl monomers with a carboxyl group such as ( meth ) acrylic acid , crotonic acid , itaconic acid , maleic acid and fumaric acid ; monoesters of an α , β - unsaturated carboxylic acid and a monovalent alcohol of 1 to 18 carbon atoms such as monomethyl fumarate , monoethyl fumarate , monobutyl fumarate , monohexyl fumarate , mono - 2 - ethylhexyl fumarate , monomethyl maleate , monoethyl maleate , monobutyl maleate , monohexyl maleate and mono - 2 - ethylhexyl maleate ; monoalkyl itaconate esters such as monomethyl itaconate , monoethyl itaconate , monobutyl itaconate , monohexyl itaconate and mono - 2 - ethylhexyl itaconate ; ( meth ) acrylates with a hydroxyl group such as 2 - hydroxyethyl ( meth ) acrylate , 2 - hydroxypropyl ( meth ) acrylate , 3 - hydroxypropyl ( meth ) acrylate , 2 - hydroxybutyl ( meth ) acrylate , 3 - hydroxybutyl ( meth ) acrylate , 4 - hydroxybutyl ( meth ) acrylate , polyethylene glycol mono ( meth ) acrylate and polypropylene glycol mono ( meth ) acrylate ; addition reaction products of the various aforementioned ( meth ) acrylates with ε - caprolactone ; vinyl ethers with a hydroxyl group such as 2 - hydroxyethyl vinyl ether , 4 - hydroxybutyl vinyl ether , 2 - hydroxy - 2 - methylpropyl vinyl ether and 6 - hydroxyhexyl vinyl ether ; addition reaction products of the various aforementioned vinyl ethers with ε - caprolactone ; allyl ethers with a hydroxyl group such as 2 - hydroxyethyl ( meth ) allyl ether , 4 - hydroxybutyl ( meth ) allyl ether , 2 - hydroxy - 2 - methylpropyl ( meth ) allyl ether and 6 - hydroxyhexyl ( meth ) allyl ether ; and addition reaction products of the various aforementioned allyl ethers with ε - caprolactone . the amount of the epoxy group containing acrylic resin used should preferably be within a range from 10 to 70 % by weight of the total weight of vinyl monomers used . provided the amount of epoxy group containing acrylic resin used falls within the above range , a paint film with superior mechanical properties and flexibility can be obtained . appropriate number average molecular weights for the epoxy group containing acrylic resin ( a ) are within a range from 1000 to 20 , 000 , with values in the range from 1500 to 15 , 000 being preferable . provided the number average molecular weight of the epoxy group containing acrylic resin ( a ) falls within the above range , a paint film of superior smoothness and with superior mechanical properties can be obtained . the polyvalent carboxylic acid ( b ) can utilize compounds which are capable of undergoing a curing reaction with the epoxy group of the epoxy group containing acrylic resin ( a ), and provided the material is typically used in powder coatings , any material can be suitably used . particularly representative examples of the polyvalent carboxylic acid ( b ) include aliphatic dibasic acids such as succinic acid , glutaric acid , adipic acid , pimelic acid , suberic acid , azelaic acid , sebacic acid , dodecanedioic acid and icosanedioic acid ; as well as maleic acid , citraconic acid , itaconic acid , glutaconic acid , phthalic acid , trimellitic acid , pyromellitic acid , tetrahydrophthalic acid , hexahydrophthalic acid , cyclohexene - 1 , 2 - dicarboxylic acid , trimellitic acid and pyromellitic acid , as well as acid anhydrides of these acids , or products formed by reaction of these acids with a polyisocyanate compound . of these acids , aliphatic dibasic acids are preferred due to their superior paint film properties and storage stability , with dodecanedioic acid being particularly desirable due to the particularly superior paint film properties it offers . the aforementioned polyvalent carboxylic acids ( b ) may be used individually , or in combinations of two or more acids . the proportions of the polyvalent carboxylic acid ( b ) used relative to the curable group of the epoxy group containing acrylic resin ( a ) should preferably produce a ratio between the chemical equivalents of the epoxy group containing acrylic resin relative to the chemical equivalents of the polyvalent carboxylic acid of between 2 . 0 and 0 . 5 , with ratios of 1 . 1 to 0 . 9 being particularly desirable . the powder coating raw materials solution used in the present invention should preferably comprise the epoxy group containing acrylic resin ( a ) and the polyvalent carboxylic acid ( b ) completely dissolved in the organic solvent ( c ) at a temperature no greater than the temperature used during spray drying , and preferably at a temperature lower than that used during spray drying , for example normal room temperature . in those cases where the epoxy group containing acrylic resin ( a ) and the polyvalent carboxylic acid ( b ) dissolve completely in the organic solvent ( c ), the epoxy group containing acrylic resin and the polyvalent carboxylic acid are mixed more uniformly than in the molten mixing used in conventional manufacturing methods , and consequently an improvement is observed in the paint film properties , including the external appearance of the paint film , of the paint film formed from the product powder coating . examples of the organic solvent ( c ) include organic solvents capable of dissolving the epoxy group containing acrylic resin ( a ) and / or the polyvalent carboxylic acid ( b ). these solvents can be used individually , or in combinations of two or more solvents , and although organic solvents which dissolve both the epoxy group containing acrylic resin ( a ) and the polyvalent carboxylic acid ( b ) are preferred , suitable solvent mixtures can also be prepared by combining two or more solvents including a solvent capable of dissolving the epoxy group containing acrylic resin ( a ) and an organic solvent capable of dissolving the polyvalent carboxylic acid ( b ). in addition , a solvent mixture could also be prepared by combining a solvent capable of dissolving both the epoxy group containing acrylic resin ( a ) and the polyvalent carboxylic acid ( b ), with a solvent essentially capable of dissolving only one of the epoxy group containing acrylic resin ( a ) and the polyvalent carboxylic acid ( b ). in those cases where the epoxy group containing acrylic resin ( a ) is a resin obtained from solution polymerization , the solvent used during the polymerization of the epoxy group containing acrylic resin ( a ) can be used , as is , as either a part of , or all of the organic solvent ( c ). from the viewpoint of improving the drying properties during spray drying , the boiling point of the organic solvent ( c ) should preferably be low . however if an organic solvent is used with a boiling point which is too low , then the likelihood of the powder coating raw materials solution blocking the spray nozzle increases , which becomes a major hindrance in production , and moreover the energy costs associated with cooling and liquefying the solvent vapor for collection are extremely high , and consequently organic solvents ( c ) with a boiling point at normal pressure of at least 70 ° c . are preferred . although there are no particular upper limit restrictions on the boiling point , in order to prevent a curing reaction between the epoxy group containing acrylic resin ( a ) and the polyvalent carboxylic acid ( b ) during spray drying , an organic solvent which will evaporate at a heat source gas temperature during the spray drying process of no more than 130 ° c ., and preferably no more than 80 ° c ., is preferred . from the viewpoint of ensuring sufficient removal of the organic solvent during the spray drying process , it is desirable that at least 65 % by weight , and preferably at least 70 % by weight , of the organic solvent ( c ) comprises a solvent with a boiling point at normal pressure of no more than 100 ° c . the organic solvent ( c ) incorporates an alcohol ( c - 1 ) of 2 to 4 carbon atoms . generally , lower alcohols display superior dissolution of the polyvalent carboxylic acid ( b ), and in particular aliphatic dibasic acids , and as such are used in preference in the preparation of powder coating raw materials solutions , although in the manufacturing method of the present invention , an alcohol ( c - 1 ) of 2 to 4 carbon atoms is used . if the number of carbon atoms is too few , such as in methanol with only one carbon atom , then the solubility of the epoxy group containing acrylic resin ( a ) reduces markedly , and as a result , achieving a powder coating raw materials solution in which the epoxy group containing acrylic resin ( a ) and the polyvalent carboxylic acid ( b ) are dissolved uniformly becomes difficult . in order to maintain the powder coating raw materials solution in a uniform state , heating is then normally required , which increases the manufacturing costs . in particular , if methanol is used for the solvent during the polymerization of the epoxy group containing acrylic resin ( a ), then obtaining a powder coating raw materials solution in which the epoxy group containing acrylic resin ( a ) is dissolved uniformly at normal temperature is extremely difficult . if a solvent with a low boiling point such as methanol is used , then as described above , the likelihood of the spray nozzle blocking during spray drying increases , and furthermore when the solvent vapor is cooled , liquefied and recovered following the spray drying process , a great deal of energy is required for cooling the solvent vapor , which makes such solvents unsuitable for industrial use . in contrast , alcohols of 5 carbon atoms or more display poor dissolution of the polyvalent carboxylic acid ( b ), and as such are unsuitable for dissolving the polyvalent carboxylic acid ( b ). furthermore , in those cases where the polyvalent carboxylic acid ( b ) incorporates an aliphatic dibasic acid , the amount of the alcohol of 2 to 4 carbon atoms ( c - 1 ) should preferably display a weight ratio of at least 4 relative to the aliphatic dibasic acid incorporated within the powder coating raw materials solution . particularly representative examples of the alcohol ( c - 1 ) with 2 to 4 carbon atoms include ethanol , n - propanol , isopropanol , n - butanol , isobutanol , sec - butanol , tert - butanol , methyl cellosolve and ethyl cellosolve . of these , n - propanol , iso - propanol , sec - butanol and isobutanol are used in preference as they offer superior spray drying qualities and superior solubility of the epoxy group containing acrylic resin ( a ). in addition to the alcohol ( c - 1 ) with 2 to 4 carbon atoms , representative examples of the solvents which can be used as the organic solvent ( c ) include alkyl alcohols such as n - pentanol , isopentanol , n - hexanol , n - octanol , 2 - ethylhexanol and cyclohexanol ; polyvalent alcohols such as ethylene glycol , propylene glycol and glycerine ; glycol ethers such as butyl cellosolve , hexyl cellosolve , ethylene glycol dimethyl ether , ethylene glycol diethyl ether , ethylene glycol dipropyl ether , ethylene glycol dibutyl ether , propylene glycol monomethyl ether , propylene glycol monoethyl ether , propylene glycol monopropyl ether , propylene glycol monobutyl ether , propylene glycol dimethyl ether , propylene glycol diethyl ether , propylene glycol dipropyl ether , propylene glycol dibutyl ether , methyl carbitol , ethyl carbitol , diethylene glycol dimethyl ether , diethylene glycol diethyl ether , diethylene glycol dipropyl ether and diethylene glycol dibutyl ether ; aromatic hydrocarbons such as benzene , toluene , xylene and ethylbenzene ; aliphatic hydrocarbons such as n - pentane , n - hexane and n - octane ; alicyclic hydrocarbons such as cyclopentane , cyclohexane , methylcyclohexane and ethylcyclohexane ; mixed hydrocarbons such as mineral spirit ; ethers such as dimethoxyethane , tetrahydrofuran , dioxane , diisopropyl ether and di - n - butyl ether ; ketones such as acetone , methyl ethyl ketone , methyl isobutyl ketone , diisobutyl ketone , methyl amyl ketone , cyclohexanone and isophorone ; esters such as methyl acetate , ethyl acetate , n - propyl acetate , isopropyl acetate , n - propyl acetate , isopropyl acetate , n - butyl acetate , isobutyl acetate and amyl acetate ; as well as n - methylpyrrolidone , dimethyl formamide , dimethyl acetamide and ethylene carbonate . of the above solvents , aromatic hydrocarbons , ketones and esters are used in preference as they offer superior solubility of the epoxy group containing acrylic resin ( a ). moreover where necessary , pigments , other resins , curing catalysts and other additives may be added to the powder coating raw materials solution , and either dissolved or dispersed before manufacturing the paint . particularly representative examples of pigments include the various common inorganic pigments , the various common organic pigments such as phthalocyanine based pigments , anthraquionone based pigments and quinacridone based pigments , as well as various common bright ( metallic ) pigments such as aluminum flakes and mica flakes . particularly representative examples of other resins include acrylic resins , polyester resins , fluororesins , silicon resins , or resins such as chlorinated polyethylene , chlorinated polypropylene , petroleum resin , epoxy resin or chlorinated rubber , and such resins are in addition to the epoxy group containing acrylic resin ( a ) and the polyvalent carboxylic acid ( b ). examples of additives include the common additives such as rheology control agents , anti - flooding agents , antioxidants , ultraviolet absorption agents , light stabilizers and silane coupling agents . moreover where necessary , the various cellulose derivatives such as nitrocellulose and cellulose acetate butyrate may also be used . the spray drying apparatus can be any apparatus capable of removing organic solvents from the sprayed powder coating raw materials solution , and typically utilizes a spray drying apparatus which volatilizes the organic solvents through contact of the sprayed powder coating raw materials solution with a heat source gas . because the spray drying apparatus volatilizes organic solvents , the apparatus should preferably have explosion proof specifications . furthermore , from the viewpoint of reducing the amount of organic solvent vapor in the heat source gas used for drying the sprayed powder coating raw materials solution , a solvent recovery apparatus should also preferably be provided . there are no particular restrictions on the system used for bringing the powder coating raw materials solution in contact with the heat source gas , and any of the typical systems such as co - current systems , counter - current systems , or co - current / counter - current mixed systems may be used . similarly the spray system for the powder coating raw materials solution can utilize any of the common systems such as rotary disc systems , two fluid nozzle systems or pressure nozzle systems . the factors controlling the particulate diameter during the spraying process include the rotational speed in the case of a rotary disc system , the discharge speed from the nozzle and the mixing ratio of the raw materials solution and the compressed air mixed with the raw materials solution in the case of a two fluid nozzle system , and the discharge pressure in the case of a pressure nozzle system , and the values of these factors can be determined in accordance with the target particulate diameter . the supply speed for the raw materials solution and the flow rate for the heat source gas can also be determined in accordance with the target particulate diameter , although if the supply speed of the raw materials solution or the flow rate of the heat source gas varies during the spray drying process , then the particulate diameter of the obtained particles , the particulate distribution and the value of the non - volatile component will also vary , and so it is preferable that these supply rates are maintained at a uniform level during the spray drying process . normally , the heat source gas containing the particles obtained from the spray drying is subsequently guided into a classification device such as a cyclone , where collection and classification of the particles is carried out . the heat source gas should preferably be an inert gas . of the inert gases , the use of nitrogen gas is desirable from a cost viewpoint . the temperature of the heat source gas should be set at a temperature where the epoxy group containing acrylic resin ( a ) and the polyvalent carboxylic acid ( b ) undergo no substantial curing reaction , in other words within a temperature range wherein even if a curing reaction partially proceeds , there is no substantial deterioration in the paint properties of the produced powder coating . there are no particular restrictions on the lower limit of the temperature of the heat source gas , although in order to ensure efficient vaporization of the solvent , the temperature should preferably be at least 40 ° c ., and normally the temperature of the heat source gas should be suitably set within the range from 40 to 130 ° c . particularly in those cases where the proportion of the organic solvent ( c ) with a boiling point of no more than 100 ° c . is 65 % by weight , the temperature of the heat source gas may be lower than the range described above , and even if the temperature of the heat source gas is within the range from 20 to 80 ° c ., the organic solvent ( c ) can still be volatilized efficiently . the flow rate of the heat source gas and the supply speed for the powder coating raw materials solution may be suitably adjusted to achieve the target particulate diameter , under conditions which produce a non - volatile component of the produced particles of at least 99 % by weight . there are no particular restrictions on the pressure inside the apparatus , which may be at normal pressure , reduced pressure or may be pressurized furthermore , the concentration of the non - volatile component in the powder coating raw materials solution at the time of spray drying may be suitably determined in accordance with the specifications of the spray drying apparatus , and the conditions under which the spray drying is conducted . in addition , in order to improve the efficiency of the solvent volatilization , the powder coating raw materials solution may be preheated prior to the spray drying process . in such cases , the temperature of the preheating should preferably be no more than 70 ° c . in order to prevent gelling of the powder coating raw materials solution , and furthermore the spray drying should preferably be conducted as promptly as possible following the preheating . the thus obtained powder coating can be used as is , as a powder coating , although where necessary , secondary drying by another drying method such as vacuum drying may also be carried out . in such cases , in order to prevent gelling of the powder coating , the secondary drying should preferably be conducted at a temperature of no more than approximately 70 ° c . furthermore the particulate diameter of the obtained powder coating may also be adjusted where necessary , using either a crushing process or a granulation process . the powder coating manufactured by the manufacturing method of the present invention can then be applied to a wide range of uses including the finishing coat for vehicles , intermediate coats for vehicles , as well as paint for vehicle components , construction materials , household electrical appliances , and various metallic products . particularly representative examples of the types of base materials which can be painted using a powder coating manufactured by a manufacturing method according to the present invention include metallic raw materials or metallic products such as aluminum , stainless steel , chrome plating , galvanized iron and tin plate ; tiles ; glass ; and various mineral based construction materials ; and more specifically , vehicle bodies and vehicle components ; two wheeled vehicles and the components thereof ; various construction materials such as gates and fences ; various architectural materials for inside or outside use such as aluminum sashes ; and various other iron or nonferrous metal based materials or products such as aluminum wheels . the powder coatings obtained from the manufacturing method of the present invention can be applied to the types of base materials described above using standard methods , and then baked and dried according to standard methods , and provide a paint film with superior distribution , curability , external appearance , weather resistance and mechanical properties . as follows , the present invention is described in even more detail using a series of reference examples , working examples and comparative examples , although it should be noted that the present invention is , of course , not limited to the examples listed below . in the following description , unless otherwise stated , the term “ parts ” refers to “ parts by weight ”. in a reaction vessel equipped with a stirrer , a thermometer , a condenser and a nitrogen gas inlet was placed 1800 parts of xylene , and the temperature was raised to 135 ° c . under an atmosphere of nitrogen . a mixture of 450 parts of styrene , 900 parts of methyl methacrylate , 300 parts of n - butyl methacrylate , 1350 parts of glycidyl methacrylate , 240 parts of tert - butylperoxyoctoate and 600 parts of xylene was then dripped into the reaction vessel over a period of six hours . following completion of the addition , the same temperature was maintained for a further five hours to complete the polymerization reaction , and yielded a solution ( a ′- 1 ) ( non - volatile component 57 . 2 %) of an epoxy group containing acrylic resin ( a - 1 ) with an epoxy equivalence of 345 and a number average molecular weight of 2100 . the properties of the resin are shown in table 1 . 1800 parts of methyl ethyl ketone were placed in a stainless steel autoclave in which the air inside had been replaced with nitrogen , and the temperature was raised to 135 ° c . a mixture of 1470 parts of methyl methacrylate , 330 parts of n - butyl methacrylate , 1200 parts of glycidyl methacrylate , 225 parts of tert - butylperoxyoctoate and 600 parts of methyl ethyl ketone was then dripped into the autoclave over a period of six hours . following completion of the addition , the same temperature was maintained for a further five hours to complete the polymerization reaction , and yielded a solution ( a ′- 2 ) ( non - volatile component 57 . 5 %) of an epoxy group containing acrylic resin ( a - 2 ) with an epoxy equivalence of 385 and a number average molecular weight of 2300 . the properties of the resin are shown in table 1 . with the exception of the alterations in the monomers , the polymerization initiator and the solvent shown in table 1 , a solution ( a ′- 3 ) of an epoxy group containing acrylic resin ( a - 3 ) was obtained using the same method described in the reference example 2 . the properties are shown in table 1 . in a reaction vessel equipped with a stirrer , a thermometer , a condenser and a nitrogen gas inlet was placed 1330 parts of the main constituent acrylic resin solution ( a ′- 1 ) produced in the reference example 1 , 400 parts of methyl ethyl ketone and 1000 parts of isopropanol , and the temperature was raised to 30 ° c . with continuous stirring , 240 parts of dodecanedioic acid were added as the polyvalent carboxylic acid ( b ), together with 5 parts of benzoin and 2 parts of kp322 ( a silicone based rheology control agent manufactured by shin - etsu chemical ltd .) . subsequent stirring for a further 30 minutes yielded a transparent powder coating raw materials solution ( s - 1 ) with the raw materials uniformly dissolved at room temperature . the properties of the solution ( s - 1 ) are shown in table 3 . with the exceptions of the alterations in the epoxy group containing acrylic resin solution , the polyvalent carboxylic acid ( b ), the various additives and the dilution solvents shown in table 2 ( 1 ) and table 2 ( 2 ), powder coating raw materials solutions ( s - 2 ) and ( s - 3 ) were obtained using the same method described in the reference example 3 . the properties of the solutions are shown in table 3 ( 1 ) and table 3 ( 2 ) respectively . preparation of a powder coating raw materials solution with dispersed pigment to 1440 parts of the main constituent acrylic resin solution ( a ′- 3 ) produced in the reference example 1 was added 430 parts of “ tipaque cr - 90 ” ( rutile type titanium dioxide manufactured by ishihara sangyo kaisha , ltd . ), and a pigment dispersed resin solution was then prepared by dispersing the pigment with a sand mill . subsequently , the pigment dispersed resin solution , 1200 parts of methyl ethyl ketone and 400 parts of isobutanol were placed in a reaction vessel equipped with a stirrer , a thermometer , a condenser and a nitrogen gas inlet , and the temperature was raised to 30 ° c . with continuous stirring , 180 parts of dodecanedioic acid were added , together with 5 parts of benzoin and 5 parts of “ acronal 4f ” ( a rheology control agent manufactured by basf corporation of germany ). subsequent stirring for a further 30 minutes yielded a powder coating raw materials solution ( s - 4 ). the properties of the solution ( s - 4 ) are shown in table 3 ( 2 ). [ 0073 ] table 3 ( 1 ) reference example 4 reference example 5 name used for the powder coating raw materials solution s - 1 s - 2 properties non - volatile component (%) 34 33 proportion of total solvent mixture made up of 71 100 solvents with a boiling point of no more than 100 ° c . weight ratio of amount of alcohol to amount of 4 . 2 4 . 5 aliphatic dibasic acid ( 2 ) reference example 6 reference example 7 name used for the powder coating raw materials solution s - 3 s - 4 properties non - volatile component (%) 36 39 proportion of total solvent mixture made up of 100 82 solvents with a boiling point of no more than 100 ° c . weight ratio of amount of alcohol to amount of 4 . 8 4 . 8 aliphatic dibasic acid a powder coating was prepared in an explosion - proof vertical fall co - current type spray drying apparatus equipped with a solvent recovery apparatus , using a rotary disc system for the spray system . with the rotational speed of the rotary disc set at 15 , 000 rpm , and using nitrogen gas as the heat source gas , the raw materials solution and the heat source gas were brought into contact using a vertical fall co - current system . the temperature of the gas was set at 80 ° c ., and the temperature of the solvent vapor cooling section of the solvent recovery apparatus was set at − 15 ° c . the powder coating raw materials solution ( s - 1 ), preheated to a temperature of 35 ° c ., was sprayed into the spray drying apparatus with a supply speed of 0 . 5 kg / hr , and by using a cyclone to collect the particles of powder coating dried inside the apparatus , a powder coating with an average particulate diameter of 15 μm was obtained . the shape of the particles was substantially spherical . the non - volatile component of the obtained powder coating was 99 . 0 %. with the exceptions of using the powder coating raw materials solutions ( s - 2 ) to ( s - 4 ) in place of the powder coating raw materials solution ( s - 1 ), and altering the preheated temperature of the powder coating raw materials solution and the temperature of the heat source gas as shown in table 4 ( 1 ) and table 4 ( 2 ), powder coatings ( p - 2 ) to ( p - 4 ) were obtained using the same method described in the example 1 . the properties of the powder coatings are shown in table 4 ( 1 ) and table 4 ( 2 ). the powder coating raw materials solution ( s - 1 ) was prepared in the same manner as the example 1 , and with the exception of altering the temperature of the heat source gas to 170 ° c ., an attempt was made to prepare a powder coating in the same manner as the example 1 , but the obtained particles gelled and agglomerated . a powder coating raw materials solution ( s - 7 ) was prepared in the same manner as the example 4 , with the exception that the solvent used was changed from isopropanol to methanol . the thus obtained powder coating raw materials solution ( s - 7 ) was spray dried in the same manner as the example 1 , but with the temperature of the solvent vapor cooling section of the solvent recovery apparatus set at − 15 ° c ., the methanol vapor underwent insufficient liquefaction , the concentration of methanol vapor in the heat source gas became too high , and the non - volatile component of the obtained powder coating decreased , and so the temperature of the solvent vapor cooling section of the solvent recovery apparatus needed to be reduced to − 40 ° c . in addition , the spray nozzle became clogged frequently during the spray drying process , and needed to be cleaned on each occasion . with the exception of altering the solvent used from isopropanol to methanol , a solution ( a ′- 5 ) of the epoxy group containing acrylic resin ( a - 5 ) was prepared in the same manner as the reference example 3 . at temperatures of no more than 60 ° c ., precipitation of the epoxy group containing acrylic resin ( a - 5 ) occurred in the obtained solution , and a uniform solution was not able to be attained . by maintaining the solution at a temperature of 63 ° c ., and then adding and dissolving the polyvalent carboxylic acid ( b ), the additives and the dilution solvents in the same manner as the reference example 6 , a powder coating raw materials solution ( s - 8 ) was prepared . the thus obtained powder coating raw materials solution ( s - 8 ) produced a precipitation at temperatures below 45 ° c ., and a uniform solution was not able to be attained . using the powder coating raw materials solution ( s - 8 ), spray drying was conducted in the same manner as for the example 3 , with the exception that the preheating temperature of the raw materials solution was raised to 50 ° c ., but the spray nozzle clogged immediately after commencing the spray drying process , and spray drying of the raw materials solution became impossible , and as a result there was no option but to halt the manufacture . a zinc phosphate treated steel sheet of thickness 0 . 8 mm onto which had been baked a 30 μm film of a white solvent based alkyd coating was electrostatically spray coated with the powder coating ( p - 1 ) obtained from the example 1 , to form a film of 60 μm . by curing the painted experimental sheet by baking for 20 minutes at 140 ° c ., a painted sheet with a cured paint film was obtained . the properties of the cured paint film are shown in table 5 ( 1 ). with the exceptions of altering the powder coating used as shown in table 5 ( 1 ) and altering the baking temperature to 160 ° c ., painted sheets were prepared in the same manner as the reference example 8 . the properties of the obtained cured paint films are shown in table 5 ( 2 ). a zinc phosphate treated steel sheet of thickness 0 . 8 mm was electrostatically spray coated with the powder coating ( p - 4 ) obtained from the example 4 to form a film of 60 μm . by curing the painted experimental sheet by baking for 20 minutes at 160 ° c ., a painted sheet was obtained . the properties of the cured paint film are shown in table 5 ( 2 ). 1330 parts of the main constituent acrylic resin solution ( a ′- 1 ) obtained from the reference example 1 was placed under reduced pressure and the solvent removed at 150 ° c . and 30 hpa to yield the main constituent acrylic resin ( a - 1 ). the thus obtained main constituent acrylic resin ( a - 1 ) was subject to coarse crushing , and with the exception that the dilution solvents were not used , was subsequently dry blended with the polyvalent carboxylic acid ( b ), the catalyst and the additives , using the same mixing proportions as the reference example 4 , before being subject to molten mixing using a “ cokneader pr - 46 ” ( an extrusion mixing device manufactured by buss corporation of switzerland ). following cooling , the mixture was crushed and passed through a 150 mesh sieve , with the powdered fraction which passed through the sieve being collected as a powder coating ( p - 5 ). this powder coating was used to prepare a painted sheet in the same manner as the reference example 8 . the properties of the produced cured paint film are shown in table 5 ( 2 ).