A cell having the ability to form a stratified epithelial tissue that can serve as a body coat is directly converted from a somatic cell. A method for producing cells having the ability to form stratified epithelial tissue, comprising the step of introducing into the somatic cell at least one gene that is relatively strongly expressed in cells having the ability to form stratified epithelial tissue. [Selection figure] None【課題】身体外皮として働きうる重層上皮組織形成能を有する細胞を体細胞から直接転換させること。【解決手段】重層上皮組織形成能を有する細胞に相対的に強発現する少なくとも１種の遺伝子を体細胞に導入する工程を含む、重層上皮組織形成能を有する細胞の製造方法。【選択図】なし
