There are disclosed a fuel cell system capable of inhibiting freezing at a joining part of a supply gas and a circulation gas during a system operation, and a method for calculating circulation ratio in the system. In the fuel cell system of the present invention, the circulation gas discharged from a fuel cell meets the supply gas from a gas supply source to be supplied to the fuel cell, and a flow rate of the circulation gas with respect to that of the supply gas is set in consideration of condensation latent heat of water vapor in the circulation gas. The flow rate of the circulation gas with respect to that of the supply gas can be set by heat balance calculation at the joining part in consideration of the condensation latent heat.