Lithium-ion batteries are required to have high-power density, that is to reduce impedance, for use in electric vehicles. This paper focuses on interfacial resistance between the cathode layer (CL) and the current collector (CC) observed at high frequencies, which is generally attributed to a resistance of surface film like SEI. To investigate the interfacial resistance systematically, different interfaces between the CL and the CC were prepared by controlling the press rate for the cathode preparation, or by introducing a carbon under-coating layer (CUL), followed by electrochemical impedance spectroscopy (EIS). The interfacial resistance between the CL and the CC prepared with an insufficient press rate or without a CUL was extremely high for the entire cathode. From the cathode cross-sectional observation, it was observed that this high interfacial resistance was caused by low contact rate at the interface. Using a pouch-type symmetric cell, EIS revealed that the interfacial resistance is attributed to electric resistance, that is, contact resistance at the interface. Also, the other resistances were attributed to be the ionic resistance of the electrolyte and pores in the cathode, and the charge transfer resistance of the cathode. Furthermore, the effectiveness of the CUL was shown to decrease the cathode impedance.