Abstract: An object of the present invention is to provide a new means capable of easily and efficiently preparing cells showing a function more similar to the function of intestinal epithelial cells of a living body. According to the present invention, pluripotent stem cells are induced to differentiate into intestinal stem cell-like cells by a method for inducing differentiation of pluripotent stem cells into intestinal epithelial cells, the method including a step (1) of differentiating pluripotent stem, cells into intestinal stem cell-like cells and a step (2) of differentiating the intestinal stem cell-like cells obtained in the step (1) into intestinal epithelial cell-like cells by using an MEK1 inhibitor, a DNA methylation inhibitor, a TGF? receptor inhibitor, EGF, and a cAMP activator in combination.