Method for producing acyl glucuronide by microbial transformation, and microorganism having such transformation activity

The present invention provides: a method for producing an acyl glucuronide of a target compound having a carboxyl group, the method characterized by comprising step A for culturing a microorganism having acyl glucuronide transformation activity in a culture solution containing the target compound having a carboxyl group, and step B for obtaining acyl glucuronide of the target compound from the culture prepared at step A; and a microorganism or the like having said transformation activity.