To provide an impedance measuring device capable of accurately measuring the impedance when the impedance varies according to the respiration, and a health care guideline advising device.

The impedance is measured by a belt 2 with current applying electrodes 3a and 3b and voltage measuring electrodes 4a and 4b in contact with the surface of the abdomen of a subject the belt being wrapped around the abdomen of the subject. Whether the respiration of the subject is the abdominal respiration or not is detected by a respiration sensing acceleration sensor 9 mounted on the front of the abdomen and a reference acceleration sensor 10 mounted on the right side of the abdomen, and the convergence/determination process of the measured impedance is made different according to the result of detection.