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Provided is a method for inducing differentiation of pluripotent stem cells into enterocyte-like cells, comprising steps of (1) differentiating pluripotent stem cells into endodermal cells, (2) culturing the endodermal cells obtained in (1) in a medium containing LY2090314 to differentiate them into intestinal progenitor cells, and (3) culturing the intestinal progenitor cells obtained in (2) in a medium containing Wnt3a and EGF (optionally further containing two or more factors selected from a group consisting of a p38 MAPK inhibitor, IGF-1, R-spondin, Noggin, and dexamethasone) to differentiate them into enterocyte-like cells.