The present invention provides a method for producing human ceramide in cells such as yeast cells. The method of the present invention comprises: 1) introducing, by transformation of the yeast cell, an endoplasmic reticulum localization signal-attached sphingolipid ”4-desaturase gene (DES1m) in which a nucleotide sequence encoding a yeast endoplasmic reticulum localization signal is added to the 3-end of the sphingolipid ”4-desaturase gene (DES1) and 2) abolishing, by transformation of the yeast cell, the expression of the yeast sphinganine C4-hydroxylase gene (SUR2).