In order to obtain basic data required for guidelines of low frequency noise, hearing thresholds and acceptable limits of low frequency pure tones and narrow band noise were measured for 21 ordinary adults and 10 complainants in psychophysical experiments. And reliability and validity of an evaluation method using percentiles of acceptable limits were examined. In addition, acceptable limits of complex low frequency noise were measured, and consistency of the obtained results was examined. The results showed that the acceptable limits assumed to be in a bedroom for ordinary adults were reliable and agreed with equal unpleasantness contours from previous data. The 10 percentiles of the acceptable limits in a bedroom most successfully discriminated the 1/3 octave band levels observed in the complainants' houses. Moreover, they were consistent with some of guidelines in European countries. The obtained results were utilized as “Reference values for mental and physical discomfort complaints” in “Handbook to Deal with Low Frequency Noise (2004)” which was published by the Ministry of Environment.