Provided is a method of producing a lacrimal gland epithelial cell from a pluripotent stem cell, a lacrimal gland epithelial cell produced by the method, and a reagent kit for inducing differentiation from a pluripotent stem cell into a lacrimal gland epithelial cell. A method of producing a lacrimal gland epithelial cell includes the following step A: Step A: a step including increasing expression of Pax6 gene in a pluripotent stem cell or transfecting PAX6 protein thereinto, and increasing expression of Foxc1 gene or Foxp1 gene in the pluripotent stem cell or transfecting FOXC1 protein or FOXP1 protein thereinto.
