Ground impedance for the large grounding system is measured according to the IEEE Standard 81.2 which is based on the revised fall-of-potential method of installing auxiliary electrode at a right angle. When the auxiliary electrodes are located at an angle of $90^{circ}$, the ground impedance inevitably includes the error due to earth mutual resistance. In this paper, in order to accurately measure the ground impedance of vertically-driven ground electrodes, error rates due to earth mutual resistance are evaluated by ground resistance and ground impedance measuring devices and compared with calculated values. As a result, the measured results are in good agreement with the computed results considering soil layer with different resistivity. The error rates due to earth mutual resistance decrease with increasing the length of ground electrode in the case that the ratio of the distance between the ground rod to be measured and the auxiliary electrodes to the length of ground electrode(D/L) is same. The ground impedance should be measured at the minimum distance between the auxiliary electrodes that will have an estimated measurement accuracy due to earth mutual resistance.