The phospholipid or lipid represented by p2 in the foregoing formulae (V), (VI) and (VII) is a compound represented by the formula: ##STR11## wherein R8 is hydrogen, R9 is an alkyl group, R10 is --CH???CHR6 or --COR7, wherein R6 and R7 are the same as above and X is --CH2 CH2 N+ (CH3)3 or an inositol residue.