This paper presents a new control method of single-phase active power filter(APF) for the compensation of harmonic current components in nonlinear loads. Constructing a imaginary second-phase giving time delay to load currents, making single-phase system into the system that has two phases, complex calculation is possible. In the previous method, it made a imaginary-phase lagged to the load current T/4(here T is the fundamental cycle), but in proposed method, the new signal, which has the delayed phase through the filter, using the phase-delay property of low-pass filter, was used to the second phase. Instantaneous calculation of harmonic current is possible, because two phase have different phase. In this paper, it was done with instantaneous calculation using the rotating reference frames(RRF) that synchronizes with source-frequency, a reference of compensation currents, not applying to instantaneous reactive power theory which uses the existed fixed reference frames. The simulation and experiment about R-L loads using the current source were carried out, and the effect of the proposed method was preyed through the result of this experiment.