Provided are: A method for producing testicular somatic cell-like cells that can obtain testicular somatic cell-like cells having spermatogenesis-supporting ability without depending on biological tissue; testicular somatic cell-like cells obtained by the production method; and a method for forming sperms using the testicular somatic cell-like cells. A method for producing testicular somatic cell-like cells comprises a step of culturing a medium comprising a WNT signal inhibitor. Testicular somatic cell-like cells are obtained by the production method. The method for forming sperms includes co-culturing the testicular somatic cell-like cells obtained by the production method and male germ cells of the same species as the testicular somatic cell-like cells. None

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