An exhaust gas purifying catalyst that is adapted to be disposed in an exhaust passage of an internal combustion engine and to purify exhaust gas discharged from the internal combustion engine, the exhaust gas purifying catalyst comprising: a base material having a wall flow structure including an inlet cell in which only an end on an exhaust gas inlet side is open, an outlet cell which is adjacent to the inlet cell and in which only an end on an exhaust gas outlet side is open, and a porous partition wall partitioning the inlet cell and the outlet cell, and a catalyst layer provided inside the partition wall, wherein the catalyst layer has an upstream-side catalyst layer disposed in an upstream-side portion in an exhaust gas flow direction including the end on the exhaust gas inlet side of the base material, and a downstream-side catalyst layer disposed in a downstream-side portion in the exhaust gas flow direction including the end on the exhaust gas outlet side of the base material, the upstream-side catalyst layer includes Rh and a Ce-containing oxide, the downstream-side catalyst layer includes Pd and a Ce-containing oxide, a mass of the catalyst layer per unit volume of the entire base material is from 105 g/L to 210 g/L, a mass of the upstream-side catalyst layer per unit volume in the upstream-side portion of the base material is from 50 g/L to 100 g/L, a mass of the downstream-side catalyst layer per unit volume in the downstream-side portion of the base material is from 100 g/L to 150 g/L, an amount of Ce per unit volume of the entire base material is from 24 g/L to 28 g/L in terms of CeO 2, and an amount of Ce per unit volume in the upstream-side portion of the base material is from 5 g/L to 20 g/L in terms of CeO 2, wherein the upstream-side catalyst layer is formed in a portion (La) corresponding to at least 40% and at most 70% of a length of the base material from the end on the exhaust gas inlet side of the base material toward the exhaust gas outlet side, and the downstream-side catalyst layer is formed in a portion (Lb) corresponding to at least 40% and at most 70% of a length of the base material from the end on the exhaust gas outlet side of the base material toward the exhaust gas inlet side, and the upstream-side catalyst layer has an upstream-side independent layer that does not overlap with the downstream-side catalyst layer in a length direction of the base material. a base material having a wall flow structure including an inlet cell in which only an end on an exhaust gas inlet side is open, an outlet cell which is adjacent to the inlet cell and in which only an end on an exhaust gas outlet side is open, and a porous partition wall partitioning the inlet cell and the outlet cell, and a catalyst layer provided inside the partition wall, wherein the catalyst layer has an upstream-side catalyst layer disposed in an upstream-side portion in an exhaust gas flow direction including the end on the exhaust gas inlet side of the base material, and a downstream-side catalyst layer disposed in a downstream-side portion in the exhaust gas flow direction including the end on the exhaust gas outlet side of the base material, the upstream-side catalyst layer includes Rh and a Ce-containing oxide, the downstream-side catalyst layer includes Pd and a Ce-containing oxide, a mass of the catalyst layer per unit volume of the entire base material is from 105 g/L to 210 g/L, a mass of the upstream-side catalyst layer per unit volume in the upstream-side portion of the base material is from 50 g/L to 100 g/L, a mass of the downstream-side catalyst layer per unit volume in the downstream-side portion of the base material is from 100 g/L to 150 g/L, an amount of Ce per unit volume of the entire base material is from 24 g/L to 28 g/L in terms of CeO 2, and an amount of Ce per unit volume in the upstream-side portion of the base material is from 5 g/L to 20 g/L in terms of CeO 2, wherein the upstream-side catalyst layer is formed in a portion (La) corresponding to at least 40% and at most 70% of a length of the base material from the end on the exhaust gas inlet side of the base material toward the exhaust gas outlet side, and the downstream-side catalyst layer is formed in a portion (Lb) corresponding to at least 40% and at most 70% of a length of the base material from the end on the exhaust gas outlet side of the base material toward the exhaust gas inlet side, and the upstream-side catalyst layer has an upstream-side independent layer that does not overlap with the downstream-side catalyst layer in a length direction of the base material.