cid anhydride to obtain a phospholipid or lipid having a carboxyl group; and (c) reacting a primary amino group in the resulting compound obtained in the above step (a) with the resulting carboxyl group in the phospholipid or lipid obtained in the above step (b),wherein said lipid or phospholipid is represented by the formulae: ##STR139## wherein R8 is hydrogen, R9 is an alkyl group, R10 is --CH??