Phosphorus compound-containing exhaust gas purifying catalyst

A phosphorus compound-containing exhaust gas purifying catalyst, comprising:

• a refractory three-dimensional structure extending from a gas inflow side end surface to a gas outflow side end surface, the refractory three-dimensional structure having cell walls that define and form multiple gas flow paths, the gas flow paths running from the gas inflow side end surface to the gas outflow side end surface;
• a lower catalyst layer that contains Pd and is formed continuously from the gas inflow side end surface on the cell walls;
• a gas inflow side upper catalyst layer that contains Rh and is located on an uppermost layer on the cell walls, the gas inflow side upper catalyst layer being formed continuously from the gas inflow side end surface;
• and
• a gas outflow side upper catalyst layer that contains Rh and is located on an uppermost layer on the cell walls, the gas outflow side upper catalyst layer being formed continuously from the gas outflow side end surface, wherein
• the gas inflow side upper catalyst layer and the gas outflow side upper catalyst layer are disposed so as to be separated from one another along the gas flow path direction, and
• the lower catalyst layer has a length along the gas flow path direction of 15 mm or more, and a length ratio is 18% or more and less than 100% of the total length of the gas flow paths.