The object of the present invention is to provide a method for preparing induced pluripotent stem cells from MAIT cells, and providing induced pluripotent stem cells derived from MAIT cells. Another object of the present invention is to provide a method for preparing MAIT-like cells from induced pluripotent stem cells, and providing MAIT-like cells. Differentiation of the induced pluripotent stem cells having a MAIT cell-specific TCR gene can be induced to establish MAIT-like cells.