Polypeptide having esterification activity for L-menthol and/or hydrolyzing activity for L-menthol ester

A polypeptide of any one of the following (A) to (C):

• (A) a polypeptide comprising the amino acid sequence of SEQ ID NO:
• 1 in which the amino acid residue at the 88th position is substituted with an alanine residue, a glycine residue, an aspartic acid residue, a methionine residue, or a leucine residue;
• (B) a polypeptide comprising an amino acid sequence in which an amino acid residue at the 88th position is substituted with an alanine residue, a glycine residue, an aspartic acid residue, a methionine residue, or a leucine residue in an amino acid sequence shown in SEQ ID NO:
• 1, and 1-20 amino acid residues other than the amino acid residue introduced by the substitution are substituted, added, inserted, or deleted;
• and
• (C) a polypeptide comprising an amino acid sequence in which an amino acid residue at the 88th position is substituted with an alanine residue, a glycine residue, an aspartic acid residue, a methionine residue, or a leucine residue in an amino acid sequence shown in SEQ ID NO:
• 1, having 90% or more sequence identity to an amino acid sequence shown in SEQ ID NO:
• 1 except for the amino acid residue introduced by the substitution.