Fuel Cell Vehicle became commercially available in 2014. The domestic sales volume of accumulation arrived at approximately 3,000, and the hydrogen stations also spread more than 100 places. On the other hand, the residential fuel cell system "ENE-FARM" commercialized in 2009 breaks through 270,000 accumulation, and spread steadily. It may be said that the step to the spread of FCV and ENE-FARM which led the world was not only the effort of the individual companies but also big result of the precise and extensive action by government supports and the university-industry research collaboration. They have continued activities, for example formulation of the road map, research and development, and demonstration test, for more than ten years since 2000. In “The Strategic Road Map for Hydrogen and Fuel Cells,” as for the accumulation sales target of FCV is 800,000 vehicles in 2030 and 200,000 vehicles in 2025. For the ENE-FARM, it is 5,300,000 units in 2030. Also, new use expansion of fuel cells mainly on the mobility is declared. Research and development for the realization of fuel cell which has high performance, high durability and low cost serve a vital role in. In advance of the development of such fuel cell technology, the challenging target for stack and elemental technology has been set in “NEDO's Technology Development Roadmap 2017” for vehicle type expansion of FCV and the use expansion to other mobility. Although it opened the door of the practical use by the steady action of public and private sectors, substantiation of these technical targets becomes indispensable for the high popularization and expansion use area such as the statement above. This report clarified performance target of the Fuel Cell Stack in 2040 to realize NEDO's Technology Development Roadmap 2017. The aims are the cell performance of 1.1 V at 0.2 A/cm2 and 0.85 V at 4.4 A/cm2. In addition, by the test calculation using the best characteristic value among various materials reported in past articles,1‒ 10 showed that accomplishment of the target in 2040 would be difficult. However, calculation using the maximum value which could be expected theoretically showed that this target value could be realized. Hopefully, this report will help researchers who challenge future issues of the fuel cell and realizing the challenging targets.