An artificial peritoneal tissue comprising: a cellular tissue; and a mesothelial cell layer that covers a surface of the cellular tissue, the cellular tissue comprising a fibroblast, an extracellular matrix and at least one of a vascular endothelial cell and a lymphatic endothelial cell and has a lumen therein containing said at least one of a vascular endothelial cell and a lymphatic endothelial cell, wherein the fibroblast is derived from a fibroblast coated with an extracellular matrix, and at least one of the vascular endothelial cell and the lymphatic endothelial cell is derived from at least one of a vascular endothelial cell coated with an extracellular matrix and a lymphatic endothelial cell coated with an extracellular matrix, wherein the lumen has at least one of a capillary vessel-like structure and a lymphatic-vessel-like structure, and wherein the mesothelial cell layer forms a tectorial structure, and a mesothelial cell in the mesothelial cell layer is bound via the extracellular matrix to a tissue constituted of the fibroblast and at least one of the capillary vessel-like structure and the lymphatic-vessel-like structure, wherein the extracellular matrix comprises at least fibronectin and gelatin, wherein the artificial peritoneal tissue is obtainable by a method comprising: culturing at least one of a vascular endothelial cell and a lymphatic endothelial cell, a fibroblast, and an extracellular matrix to form the cellular tissue; and placing a mesothelial cell on the cellular tissue wherein forming the cellular tissue comprises: placing a fibroblast coated with the extracellular matrix comprising at least fibronectin and gelatin; and placing at least one of a vascular endothelial cell coated with the extracellular matrix comprising at least fibronectin and gelatin and a lymphatic endothelial cell coated with the extracellular matrix comprising at least fibronectin and gelatin. a cellular tissue; and a mesothelial cell layer that covers a surface of the cellular tissue, the cellular tissue comprising a fibroblast, an extracellular matrix and at least one of a vascular endothelial cell and a lymphatic endothelial cell and has a lumen therein containing said at least one of a vascular endothelial cell and a lymphatic endothelial cell, wherein the fibroblast is derived from a fibroblast coated with an extracellular matrix, and at least one of the vascular endothelial cell and the lymphatic endothelial cell is derived from at least one of a vascular endothelial cell coated with an extracellular matrix and a lymphatic endothelial cell coated with an extracellular matrix, wherein the lumen has at least one of a capillary vessel-like structure and a lymphatic-vessel-like structure, and wherein the mesothelial cell layer forms a tectorial structure, and a mesothelial cell in the mesothelial cell layer is bound via the extracellular matrix to a tissue constituted of the fibroblast and at least one of the capillary vessel-like structure and the lymphatic-vessel-like structure, wherein the extracellular matrix comprises at least fibronectin and gelatin, wherein the artificial peritoneal tissue is obtainable by a method comprising: culturing at least one of a vascular endothelial cell and a lymphatic endothelial cell, a fibroblast, and an extracellular matrix to form the cellular tissue; and placing a mesothelial cell on the cellular tissue wherein forming the cellular tissue comprises: placing a fibroblast coated with the extracellular matrix comprising at least fibronectin and gelatin; and placing at least one of a vascular endothelial cell coated with the extracellular matrix comprising at least fibronectin and gelatin and a lymphatic endothelial cell coated with the extracellular matrix comprising at least fibronectin and gelatin. placing a fibroblast coated with the extracellular matrix comprising at least fibronectin and gelatin; and placing at least one of a vascular endothelial cell coated with the extracellular matrix comprising at least fibronectin and gelatin and a lymphatic endothelial cell coated with the extracellular matrix comprising at least fibronectin and gelatin.