This study was conducted to develop standards for evaluating what extent the physical environments of housing which can cope with the needs of the aging society. To set up the evaluation items of housing for the elderly, the evaluation items were formulated after analyzing the items or indices presented by the previous studies. This study was proceeded with in such an order as setting up the scope of evaluation, setting up the areas of evaluation, and setting up the items of evaluation. The scope of evaluation was limited to the indoor spaces of housing as it was thought that the elderly spend much more time at indoors, considering their physical characteristics. The areas of evaluation were composed of seven areas; general matters of housing(14 items), bedroom(35 items), living room(24 items), kitchen(29 items), bathroom(45 items), toilet(40 items), and staircase(15 items). The items of each area included those relevant to general matters, heating and ventilation, light source, openings, and related equipment. Therefore, the items of the evaluation areas were 202 in total.