Provided is a novel imidic acid compound having a divalent anion useful as a pharmaceutical intermediate, an agrochemical intermediate, an acid catalyst, a battery electrolyte or an antistatic agent. The imidic acid compound is a divalent imidic acid compound represented by the following general formula (1) or (2). [In formulae (1) and (2), R 1 to R 3 represent a fluorine atom or an organic groups selected from a linear or branched C1-10 alkoxy group, a C2-10 alkenyloxy group, a C2-10 alkynyloxy group, a C3-10 cycloalkoxy group, a C3-10 cycloalkenyloxy group and a C6-10 aryloxy group, and wherein a fluorine atom, an oxygen atom or an unsaturated bond may also be present in the organic group. M 1 and M 2 represent protons, metal cations or onium cations.]