A nicotinamide mononucleotide derivative represented by the general formula (1) or a salt thereof. (In the formula, R 1 and R 2 are each independently a hydrogen atom or an acyl group having 3 to 30 carbon atoms. The hydrocarbon group bonded to the carbonyl carbon of the acyl group is a linear or branched saturated or unsaturated group. A saturated hydrocarbon group, wherein at least one of R1 and R2 is the acyl group.) [Chemical Formula 1]一般式（１）で表されるニコチンアミドモノヌクレオチド誘導体またはその塩。（式中、Ｒ１およびＲ２は、それぞれ独立に水素原子または炭素数３～３０のアシル基。アシル基のカルボニル炭素に結合している炭化水素基は、直鎖状若しくは分岐鎖状の飽和または不飽和の炭化水素基。Ｒ１およびＲ２の少なくとも一方は前記アシル基。）［化１］
