The purpose of the present invention is to provide a process or method that can be utilized when deriving a three-dimensional structure of a kidney from pluripotent stem cells such as ES cells or iPS cells. The differentiation inducing method is characterized by culturing pluripotent cells with the following three steps, in order: (a) a step of culturing an embryoid body induced from the pluripotent stem cells in medium containing Bmp4 and a high-concentration (concentration A) Wnt agonist (b) a step of culturing the embryoid body in medium which contains activin, Bmp4, retinoic acid and a middle-concentration (concentration B) Wnt agonist and (c) a step of culturing the embryoid body in medium containing Fgf9 and a low-concentration (concentration C) Wnt agonist (herein, the Wnt agonist concentrations is concentration A>concentration B>concentration C).
