The present invention provides genes and proteins having possibilities to
generate plants having tolerance against excessive boron, which can
confer a boric acid tolerance to organisms. 5 types of genes that can
confer a boric acid tolerance to yeast, such as AtPAB2, AtRBP47c',
AtRPS20B, AtMYB13 and AtMYB68, AtRBP45a, AtRBP45b, AtRBP45c, AtRBP45d,
AtRBP47a, AtRBP47b, AtRBP47c, AtUBP1a, AtUBP1b and AtUBP1c which were
found by expressing several genes of higher plant Arabidopsis thaliana in
yeast that is a organism model of eukaryote. Further, a key to the
toxicity mechanism of boric acid exists in the specific inhibition of
splicing, and a gene related to enhancement of splicing efficiency also
confers a boric acid tolerance.