A gene complex for reversibly immortalizing cells contains an immortalizing gene region, which possesses at least a resistance gene, an immortalizing gene and, preferably, a suicide gene, and also two sequences which flank the gene region and which function as recognition sites for homologous intramolecular recombination, and at least one promoter located upstream of the gene region (FIG. 1). A gene complex for immunomodulating cells contains a first immunomodulating gene region, whose expression inhibits the function of MHC I molecules, a second immunomodulating gene region, whose expression leads to the inactivation of natural killer cells, and a resistance gene. A method for obtaining cells involves preparing organ-related cells which are immortalized by transferring the first gene complex and immunomodulated by transferring the second gene complex. After the immortalized cells have been expanded, the immortalization is reversed.