(EN) A process for preparing substituted aromatic compounds of the general formula (||) or salts thereof: (||) [wherein A is an optionally substituted aromatic homo- or hetero-cycle; X is O- or the like; Y is NR1- or the like; and B is an optionally substituted aromatic homo- or hetero-cycle, or optionally substituted ethylene] by subjecting compounds of the general formula (|) or salts thereof: (|) [wherein each symbol is as defined above] to Smiles rearrangement, characterized in that the Smiles rearrangement is conducted in the presence of a basic hydroxide in an amide solvent. According to this process, the problems of Smiles rearrangement can be solved and various aromatic compounds useful as drugs, agricultural chemicals, or intermediates for the production of various general-purpose chemicals can be efficiently prepared by Smiles rearrangement.