The purpose of the present invention is to provide a novel glycerol-3-phosphate acyl transferase. Disclosed are a glycerol-3-phosphate acyl transferase, a polynucleotide encoding the same and so on. Namely, disclosed are, for example, a polynucleotide which comprises a base sequence represented by SEQ ID NO:1 or 4； a polynucleotide which encodes a protein comprising the amino acid sequence represented by SEQ ID NO:2； an expression vector and a transformant, each containing said polynucleotide； a method for producing a food or the like using said transformant； and a food or the like produced by said method.
