PROBLEM TO BE SOLVED: To provide a technology to perform calibration satisfactorily in calibrating a device for acquiring subject information with a photoacoustic wave with the use of a phantom.SOLUTION: A phantom 100 used for calibrating a subject information acquisition device for acquiring characteristic information on the inside of the subject based on an acoustic wave propagated from the subject includes a base material 11, and an absorber 12 arranged inside the base material 11. Furthermore, the phantom 100 includes an identification tag 13 for storing the information on an acoustic characteristic value that at least part of the base material 11 possesses.