A catalyst for converting exhaust gases, the catalyst comprising: a substrate for forming a gas flow passage in which exhaust gases flow; and a catalytic layer being formed on the substrate; the catalytic layer comprising: a lower catalytic layer being formed on the substrate, and having a surface that does not come into contact with the substrate, the surface being made of an upstream side that is disposed on an upstream side of the catalytic layer with respect to a flowing direction of the exhaust gases and a downstream side that is disposed on a more downstream side than the upstream side is disposed in the flowing direction of the exhaust gases; a first upper catalytic layer covering the upstream side of the lower catalytic layer; a second upper catalytic layer covering the downstream side of the lower catalytic layer; at least one member being selected from the group consisting of palladium (Pd) and platinum (Pt), and being loaded in the lower catalytic layer; Pd being loaded in the first upper catalytic layer; the first upper catalytic layer exhibiting a concentration of loaded Pd that falls in a range of from 5.8 to 8.8% by mass when the entirety of the first upper catalytic layer is taken as 100% by mass, wherein the coating amount for the first upper catalytic layer ranges from 23 to 34 g per 1 liter of the substrate; and rhodium (Rh) being loaded in the second upper catalytic layer, wherein the first upper catalytic layer has a length that exhibits a proportion of from 20 to 40% when the entire length of the lower catalytic layer is taken as 100%. a substrate for forming a gas flow passage in which exhaust gases flow; and a catalytic layer being formed on the substrate; the catalytic layer comprising: a lower catalytic layer being formed on the substrate, and having a surface that does not come into contact with the substrate, the surface being made of an upstream side that is disposed on an upstream side of the catalytic layer with respect to a flowing direction of the exhaust gases and a downstream side that is disposed on a more downstream side than the upstream side is disposed in the flowing direction of the exhaust gases; a first upper catalytic layer covering the upstream side of the lower catalytic layer; a second upper catalytic layer covering the downstream side of the lower catalytic layer; at least one member being selected from the group consisting of palladium (Pd) and platinum (Pt), and being loaded in the lower catalytic layer; Pd being loaded in the first upper catalytic layer; the first upper catalytic layer exhibiting a concentration of loaded Pd that falls in a range of from 5.8 to 8.8% by mass when the entirety of the first upper catalytic layer is taken as 100% by mass, wherein the coating amount for the first upper catalytic layer ranges from 23 to 34 g per 1 liter of the substrate; and rhodium (Rh) being loaded in the second upper catalytic layer, a lower catalytic layer being formed on the substrate, and having a surface that does not come into contact with the substrate, the surface being made of an upstream side that is disposed on an upstream side of the catalytic layer with respect to a flowing direction of the exhaust gases and a downstream side that is disposed on a more downstream side than the upstream side is disposed in the flowing direction of the exhaust gases; a first upper catalytic layer covering the upstream side of the lower catalytic layer; a second upper catalytic layer covering the downstream side of the lower catalytic layer; at least one member being selected from the group consisting of palladium (Pd) and platinum (Pt), and being loaded in the lower catalytic layer; Pd being loaded in the first upper catalytic layer; the first upper catalytic layer exhibiting a concentration of loaded Pd that falls in a range of from 5.8 to 8.8% by mass when the entirety of the first upper catalytic layer is taken as 100% by mass, wherein the coating amount for the first upper catalytic layer ranges from 23 to 34 g per 1 liter of the substrate; and rhodium (Rh) being loaded in the second upper catalytic layer,