The present invention provides genes that encode the N-acetyl-(R,S)-β-amino acid acylases. The N-acetyl-(R,S)-β-amino acid acylases were isolated and purified from bacterial cells and the nucleotide sequences were determined. A host, such as Escherichia coli, was used to construct a high-expression system for these genes. The N-acetyl-(R)-β-amino acid acylase produced by Burkholderia sp. AJ110349 (FERM BP-10366) includes, for example, the protein having the amino acid sequence shown in SEQ. ID. NO. 8. The gene encoding this enzyme includes, for example, the DNA having the nucleotide sequence as shown in SEQ. ID. NO. 7. The N-acetyl-(S)-β-amino acid acylase produced by Burkholderia sp. AJ110349 (FERM BP-10366) includes, for example, the protein having the amino acid sequence shown in SEQ. ID. NO. 10. The gene encoding this enzyme includes, for example, the DNA having the nucleotide sequence shown inshown in SEQ. ID. NO. 9. The N-acetyl-(R)-β-amino acid acylase produced by Variovorax sp. AJ110348 (FERM BP-10367) includes, for example, the protein comprised of the amino acid sequence shown in SEQ. ID. NO. 12. The gene encoding this enzyme includes, for example, the DNA having the nucleotide sequence shown inshown in SEQ. ID. NO. 11.