To provide an industrially and economically advantageous acyloxylation reaction method with good efficiency.

An acyloxylation reaction is carried out using a catalyst for the acyloxylation reaction represented by the formula (1) MgaAlbPdc(OH)dXe.nH2 O (where X is an anion other than hydroxy anion; (n) is a number of 0-30; (a), (b), (c), (d) and (e) are positive numbers satisfying 2(a+b+c)=d and b+c=me and (m) is the valence of X).