An exhaust gas purifying catalyst configured to purify exhaust gas emitted from an internal combustion engine , the exhaust gas purifying catalyst being adapted to be disposed in an exhaust passage of the internal combustion engine , the exhaust gas purifying catalyst comprising: a wall-flow structure substrate including an inlet cell open only at an exhaust gas inflow end , an outlet cell open only at an exhaust gas outflow end , and a porous partition that partitions the inlet cell and the outlet cell ; a first catalyst layer formed in a region inside the porous partition and in contact with at least the inlet cell such that the first catalyst layer extends in a direction of extension of the porous partition from the exhaust gas inflow end ; and a second catalyst layer formed in a region inside the porous partition and in contact with at least the outlet cell such that the second catalyst layer extends in the direction of extension of the porous partition from the exhaust gas outflow end , wherein the first catalyst layer contains a precious metal that is rhodium (Rh), and the second catalyst layer contains a precious metal that is palladium (Pd), and wherein assuming that the porous partition has an overall thickness T w in a thickness direction perpendicular to the direction of extension, the first catalyst layer is formed inside the porous partition such that a thickness T 1 of the first catalyst layer is between 40% and 60%, inclusive, of the thickness T w , and the second catalyst layer is formed inside the porous partition such that the second catalyst layer extends across an entire region of the porous partition in the thickness direction, wherein the term "formed across the entire region of the partition in the thickness direction" for the thickness of the second catalyst layer refers to the thickness T2 of the second catalyst layer that is 90% or more of the overall thickness Tw of the partition. a wall-flow structure substrate including an inlet cell open only at an exhaust gas inflow end , an outlet cell open only at an exhaust gas outflow end , and a porous partition that partitions the inlet cell and the outlet cell ; an inlet cell open only at an exhaust gas inflow end , an outlet cell open only at an exhaust gas outflow end , and a porous partition that partitions the inlet cell and the outlet cell ; a first catalyst layer formed in a region inside the porous partition and in contact with at least the inlet cell such that the first catalyst layer extends in a direction of extension of the porous partition from the exhaust gas inflow end ; and a second catalyst layer formed in a region inside the porous partition and in contact with at least the outlet cell such that the second catalyst layer extends in the direction of extension of the porous partition from the exhaust gas outflow end , the first catalyst layer contains a precious metal that is rhodium (Rh), and the second catalyst layer contains a precious metal that is palladium (Pd), and wherein assuming that the porous partition has an overall thickness T w in a thickness direction perpendicular to the direction of extension, the first catalyst layer is formed inside the porous partition such that a thickness T 1 of the first catalyst layer is between 40% and 60%, inclusive, of the thickness T w , and the second catalyst layer is formed inside the porous partition such that the second catalyst layer extends across an entire region of the porous partition in the thickness direction, wherein the term "formed across the entire region of the partition in the thickness direction" for the thickness of the second catalyst layer refers to the thickness T2 of the second catalyst layer that is 90% or more of the overall thickness Tw of the partition. <EOS>