Understanding the flow of groundwater is very important, not only for water management but also for the prevention and mitigation of natural disasters. The electrical resistivity method has been established as an effective groundwater exploration method in geological surveys. The purpose of this study is to develop an accurate investigation method for groundwater flow using soil impedance fluctuations. As a preliminary experiment, the apparent soil impedance was measured by applying a low-frequency current through a soil column with water flow inside. The apparent impedance showed fluctuations due to water flow at frequencies above 20 Hz, and the fluctuation range increased with the flow rate of water. It has been proposed that groundwater flow can be detected by measuring impedance fluctuations, and it is considered that this method can be applied to groundwater surveys and embankment and reservoir leak surveys.