A method for transdifferentiation of a population of non-pancreatic cells and maturation along a pancreatic β-cell lineage is provided. The present invention provides a method for inducing non-pancreatic cells to transdifferentiate and mature along the pancreatic β-cell lineage by administration of pancreatic transcription factors that are continuously and temporally regulated. The present invention also provides methods for identifying, isolating and enhancing cells that are genetically prone to transdifferentiation, and methods for treating degenerative pancreatic diseases such as diabetes. [Selection] Figure 9【課題】非膵臓細胞の集団の分化転換し、膵β細胞系統に沿って成熟させる方法を提供する。【解決手段】本発明は、連続的及び一時的に調節された膵臓転写因子の投与により、非膵臓細胞を誘導して、分化転換し、膵β細胞系統に沿って成熟させる方法を提供する。本発明はまた、分化転換の遺伝的傾向がある細胞を特定し、単離し、増強する方法、及び糖尿病等の変性膵臓疾患を治療する方法も提供する。【選択図】図9