The present invention provides a method for producing microalbumin-positive nerve cells, which comprises an expression induction step for inducing the expression of an Ascl1 gene, a Dlx2 gene and an MEF2C gene in cells, and a differentiation step for culturing the cells after the expression induction to differentiate microalbumin-positive nerve cells from the cells. A cell into which an Ascl1 gene, a Dlx2 gene, and an MEF2C gene are introduced in an expressible manner. And a differentiation-inducing agent for inducing cell differentiation into microalbumin-positive nerve cells, the differentiation-inducing agent containing, as an active ingredient, an Ascl1 gene, a Dlx2 gene, and an MEF2C gene, or a gene product of the Ascl1 gene, the Dlx2 gene, and the MEF2C gene.