The first asymmetric synthesis of trialkyl phosphates having stereogenic phosphorus atoms on the basis of dynamic kinetic resolution using a chiral source in a catalytic manner; achieved through the stereospecific oxidation of a trialkyl phosphite enantioselectively obtained by the condensation of a racemic unsymmetrically substituted dialkyl phosphorochloridite and an alcohol using a chiral amine as a catalytic promoter.