The present invention relates to a method for inducing a keratin 12-positive corneal epithelioid cell from a surface ectoderm-derived cell. More specifically, the present invention relates to a method for inducing a keratin 12-positive corneal epithelioid cell, comprising introducing PAX6, KLF4, and OCT4 into a surface ectoderm-derived cell, such as an oral mucosal epithelial cell, and a corneal epithelioid cell induced by the method.