To elucidate protein for enhancing acetic acid resistance in a gene level, to obtain a microorganism that has high acetic acid resistance and efficiently produces high-concentration acetic acid and to provide a method for efficiently producing vinegar having a high acetic acid concentration by using the microorganism.

The protein GLUK is obtained. The DNA of a gene encoding the protein GLUK is obtained. The microorganism having high acetic acid resistance is obtained by amplifying the copy number of the DNA in the microbial cell. The method for producing vinegar comprises culturing the microorganism that has alcohol oxidation ability among the microorganisms in an alcohol-containing medium and forming and accumulating acetic acid in the medium.