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A phosphorus compound-containing exhaust gas purifying catalyst includes: 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 as an uppermost layer on the cell walls; and a gas outflow side upper catalyst layer that contains Rh and is located as an uppermost layer on the cell walls.