Phosphorus (P) exists at the all organs and plays important physiological roles in the body. A wide range of food contains P, which is absorbed at a higher level (60-70%) and its insufficiency and deficiency are rarely found. P is used as food additives in many processed food, where risk of overconsumption could be an issue. P has less evidence in terms of nutrition. P has the adequate intake and the tolerable upper intake level, for risk reduction of health disorders associated with excess intake, at the Dietary Reference Intakes for Japanese (2010 edition).