To provide a method for producing a hepatocyte-like cell having high maturity, and to provide a hepatocyte-like cell produced by the method and its use.

Provided is a method for producing a mature hepatocyte-like cell, wherein differentiation to a mature hepatocyte-like cell is induced by culturing a mesenchymal stem cell in the presence of oncostatin M, dexamethasone and TGF-. The mature hepatocyte-like cell is provided with the cell function and morphological feature of a hepatocyte. Further it is also confirmed to be infected with a hepatitis virus such as HCV. The human hepatocyte-like cell is useful for the estimation of the metabolism or hepatic toxicity of a test compound. The human hepatocyte-like cell is available for screening treatments for liver diseases, inhibitors of hepatitis virus infection and treatments for viral hepatitis.