Aluminum Electrolytic Capacitors are widely used as the smoothing capacitors in power converter circuits. Recently, there are a lot of studies to detect the residual life of the smoothing Aluminum Electrolytic Capacitors from the information of the operational circuit, such as the ripple voltage and the ripple current of the smoothing capacitor. To develop this kind of technology, more precise impedance models of Aluminum Electrolytic Capacitors become desired. In the case of the low-temperature operation of the power converters, e.g., photovoltaic inverters, the impedance of the smoothing Aluminum Electrolytic Capacitor is the key to avoid the switching element failure due to the switching surge. In this paper, we introduce the impedance calculation model of Aluminum Electrolytic Capacitors, which provides accurate impedance values in wide temperature and frequency ranges.