Provided is an ammonia oxidation/decomposition catalyst which can decrease the reduction temperature of a support, which is required for the catalyst to have a property of being activated at room temperature, and also can render a property of being activated at a temperature lower than room temperature. The ammonia oxidation/decomposition catalyst of the present invention is an ammonia oxidation/decomposition catalyst, comprising: a catalyst support composed of a composite oxide of cerium oxide and zirconium oxide; and at least one metal selected from the group consisting of metals of group 6A, group 7A, group 8, and group 1B as a catalytically active metal deposited thereon, characterized in that the molar concentration of zirconium oxide in the catalyst support is from 10 to 90%.