We compared the intake levels of sodium and potassium assessed with a self-administered semi-quantitative food frequency questionnaire (FFQ) used in a 5-year follow-up survey of the JPHC study and 28-day dietary record (DR), and the corresponding two 24-hour urinary excretion levels (32 men and 57 women) in 3-areas, i.e., Ninohe, Yokote, and Saku Public Health Center areas. The Spearman rank correlation coefficients between dietary sodium assessed with FFQ and the urinary excretion for crude values were 0.24 and -0.10 in men and women, respectively. After adjusting for energy and creatinine, the sodium correlation coefficients were 0.35 and 0.25 in men and women, respectively. The correlation coefficients for crude potassium values were 0.18 and -0.13 in men and women, respectively. After adjusting for energy and creatinine, the potassium correlation coefficients were 0.48 and 0.18 in men and women, respectively in conclusion, a weak correlation was observed both for sodium and potassium after energy and creatinine adjustment in men, whereas no meaningful correlation was observed in women.