PROBLEM TO BE SOLVED: To provide a device and a method for providing an evaluation method for easily evaluating the risk of falls of a subject and a device thereof.SOLUTION: The method for evaluating the risk of falls of a subject obtains a first tapping count that is a number of times at the time when one foot is regarded as a pivoting foot and another foot taps a mat placed on a floor surface within a predetermined time period and a second tapping count that is a number of times at the time when the pivoting foot is exchanged with the other foot and then the one foot taps the mat within the predetermined time period, and evaluates the risk of falls of the subject from a correlation formula between the tapping counts and a TUG test value that is one index of musculoskeletal ambulation disability symptom complex (MADS).SELECTED DRAWING: Figure 2