Abstract: The present invention provides a catalyst for transesterification comprising an organotin compound expressed by the following general formula (I): ##STR1## wherein, X, Y, and Z represent, respectively and independently, an alkoxyl group, alkylthio group, halogen atom, or alkyl group; where at least two groups among X, Y, and Z represent an alkoxyl group, alkylthio group, or halogen atom; R represents an organic chain; and R' represents a hydrogen atom, or alkyl group.