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Provided is a method for preparing hepatocytes or cells that can be differentiated into hepatocytes from pluripotent stem cells, comprising steps of (1) culturing pluripotent stem cells in a medium containing an activin receptor-like kinase-4,7 activator, (2) culturing the cells obtained in (1) in a medium containing an osteogenic factor and FGF, (3) culturing the cells obtained in (2) in a medium containing a HGF receptor activator and an oncostatin M receptor activator, and (4) culturing the cells obtained in (3) and obtaining hepatocytes or cells that can be differentiated into hepatocytes, wherein at least one of steps (2), (3), and (4) involves culturing the cells on a high-density collagen gel membrane. The method is usuful for the purpose of obtaining mature hepatocytes that are similar in many respects to primary cultured hepatocytes.