To solve a problem in a method for reducing a carbonyl compound and a carboxylic acid derivative by a composition of a borohydride compound with an aluminum salt, and to provide a method for manufacturing an alcohol compound and the like safely and efficiently.

In the reduction method of a carbonyl compound, a carboxylic acid derivative or the like, the same solvent can be used as a reaction solvent and an extraction solvent by using a composition comprising a borohydride compound and an aluminum salt in tetrahydropyran, whereby simplification of the reaction processes, reduction of energy costs and the like can be realized. Further, the use of low toxic tetrahydropyran as the solvent enhances safety to living organisms.