SARS-CoV-2 is known to bind ACE2 as initial action of infection and cause COVID-19. ACE2 is known to express in various types of cells, such as, heart, liver, cornea, ileum, and respiratory cells are considered important in terms of clinical outcome. Supplying ACE2-expressing respiratory cells such as airway basal, club, ciliated and alveolar epithelial type II (ATII) cells are essential for COVID-19 research. However, differentiation of human ACE2-expressing respiratory cells is not fully understood. In the present study, we have generated ATII and club cells from human iPSCs using two-dimensional culture method. We differentiated human iPSCs using a stepwise protocol. After differentiation of lung progenitor cells by flow cytometry, airway and alveolar cells were induced. We found that the differentiated cells contained SFTPB-positive ATII cells and SCGB3A2-positive club cells. In addition, we found that these cells express ACE2 by RT-qPCR and immunofluorescence analysis. These data suggest that the iPSC-derived airway and alveolar cells can be applied as in vitro models for COVID-19 research. We are planning to perform infection of SARS-CoV-2 in the models.