The object of the present invention is to provide a method for manufacturing multiple teeth from one isolated tooth germ in order to increase the absolute number of tooth germs that can be employed for transplantation.The present invention relates to a method for manufacturing a tooth. More specifically, the present invention provides a method for manufacturing multiple teeth from one isolated tooth germ comprising the epithelial and mesenchymal tissue layers characterized in that it comprises the steps of: (a) completely or partially splitting one isolated tooth germ comprising the epithelial and mesenchymal tissue layers, wherein said splitting is characterized in splitting so that each splitted tooth germ portion respectively comprises a portion of said epithelial tissue layer and a portion of said mesenchymal tissue layer, and (b) culturing said splitted tooth germs in vitro or culturing in vivo in a living animal other than humans to form multiple teeth.