The pulsed electro-acoustic (PEA) method has been developed to measure space charge phenomena in dielectric materials.This method is widely used for the space charge measurement not only on polymer, but also on other dielectric materials. It is considered that the difference in acoustic characteristics of the electrode and specimen can make error in the space charge measurement. This error used to be examined by the theoretical formula on transmission and reflection using acoustic impedance.However, it was difficult to analyze simultaneously both of spatial and transient phenomena in generation and propagation of acoustic wave in the space charge measurement by this formula.In this paper, a new numerical model is proposed on the generation and propagation of acoustic wave in order to discuss the error factors in space charge measurement. キーワード:空間電荷, パルス静電応力法, 誘電体,数値解析,音響インピーダンス