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Abstract Experimental cell models are indispensable for clarifying the pathophysiology of coronavirus disease 2019 (COVID‐19), which is caused by severe acute respiratory syndrome coronavirus 2 (SARS‐CoV‐2) infection, and for developing therapeutic agents. To recapitulate the symptoms and drug response of COVID‐19 patients in vitro, SARS‐CoV‐2 studies using physiologically relevant human embryonic stem (ES)/induced pluripotent stem (iPS) cell‐derived somatic cells and organoids are ongoing. These cells and organoids have been used to show that SARS‐CoV‐2 can infect and damage various organs including the lung, heart, brain, intestinal tract, kidney, and pancreas. They are also being used to develop COVID‐19 therapeutic agents, including evaluation of their antiviral efficacy and safety. The relationship between COVID‐19 aggravation and human genetic backgrounds has been investigated using genetically modified ES/iPS cells and patient‐derived iPS cells. This review summarizes the latest results and issues of SARS‐CoV‐2 research using human ES/iPS cell‐derived somatic cells and organoids.