A method of producing lipids, containing the steps of: culturing a transformant into which a gene encoding at least one of the proteins selected from the group consisting of the following proteins (A) to (C) is introduced; and producing fatty acids or lipids containing the same as components: (A) A protein consisting of the amino acid sequence of the 23rd to 146th amino acids set forth in SEQ ID NO: 1; (B) A protein consisting of an amino acid sequence having 70% or more identity with the amino acid sequence of the protein (A), and having acyl carrier protein activity; and (C) A protein containing the amino acid sequence of the protein (A) or (B), and having acyl carrier protein activity.