TAL2 is a transcription factor required in the normal development of mouse brain. In a previous study, we demonstrated that the expression of Tal2 gene is induced by the complex of all-trans retinoic acid (atRA) and retinoic acid receptor α (RARα) in mouse embryonal carcinoma P19 cells. atRA is also known to be important in inducing P19 cells to differentiate into the neural lineage. Therefore, we believe that the function of TAL2 in neural differentiation may be clarified by utilizing P19 cells. As the atRA-RARα complex induced the expression of Tal2, we focused on the regulatory region that is involved in its transcription. The atRA-RARα complex occupies a characteristic retinoic acid response element (RARE) located in the promoter of target genes. Therefore, we searched for RARE on the mouse Tal2 and found that a RARE-like element was located in the intron. We also found that a TATA-box-like element was located in the 5′-region of Tal2. Involvement between transcriptional activity and the TATA-box-like element was confirmed in the luciferase assay, and TATA-box binding protein was bound to this element upstream of Tal2 in P19 cells. atRA signaling activated the transcription through the RARE-like element, and RARα was bound to this element on Tal2 in P19 cells. In addition, the interaction between these elements on Tal2 was shown in the chromatin immunoprecipitation assay. These results suggest that the transcription of Tal2 is coordinately mediated by two distal regulatory elements.Key words Tal2 gene; retinoic acid receptor α (RARα); TATA-box binding protein (TBP); retinoic acid response element (RARE); TATA-box TAL2 1,2) is a transcription factor required for the normal development of mouse brain. The expression of Tal2 gene is observed in the diencephalon, mesencephalon, and metencephalon of the developing mouse brain.3) Tal2-null mutant mice are viable at birth and initially appear normal. However, they develop signs of runting and die between 13 and 32 d after birth. 4) Therefore, Tal2 is thought to play a pivotal role in development of the brain.We found that Tal2 expression is altered in P19 cells after addition of all-trans retinoic acid (atRA) and suspension culture for cell aggregation. Moreover, we showed that its expression is induced by atRA.5) P19 cells are a line of pluripotent embryonal carcinoma and appear to differentiate into derivatives of three germ layers-endoderm, mesoderm, or ectoderm-depending on the inducers and culture conditions, using the same mechanisms as normal embryonic cells. atRA treatment and cell aggregation have an important role in the induction of neural differentiation in P19 cells.6-8) Because these cells have been used as a model in studies of neural differentiation, we believe that the function of Tal2 in development may be clarified by utilizing P19 cells.atRA, which is a metabolic product of vitamin A, is one of the most important morphogens, and is a signal molecule involved in neural differentiation. [9][10][11] atRA is also known to be capable of inducing embr...