A main object of the present invention is to provide a cell transfer substrate capable of transplanting cells, maintaining a pattern as it is, on a living body tissue or the like, even when: the size of the cell sheet is extremely small; the cells are cultured sparsely; the cells are in a form of a small colony; or the cells are cultured in a pattern, for example, as a blood vessel, a vessel network such as a lymphatic vessel, or a nerve network, and to provide a substrate for cell transfer to be used for the cell transfer substrate. In order to achieve the above-mentioned object, the present invention provides a substrate for cell transfer comprising: a polymer base material; an intermediate layer formed on the polymer base material; and a cell transfer layer formed on the intermediate layer.