A novel N-heterocyclic carbene, amino(sulfur-ylide)carbene, which is stabilized by electron donation from the carbanion of a sulfur ylide as well as a nitrogen atom, was generated and its Rh complex was synthesized; the electron donating properties of the amino(sulfur-ylide)carbene were investigated using the IR carbonyl stretching frequencies of the Rh complex, indicating a relatively strong electron-donating ability among reported carbenes.