Owing　to　the　difficulty　in　processing　and　measuring　large　involute　artifacts,　the　value　transfer　of　large　gears　remains　a　challenge.　In　this　study,　by　replacing　the　involute　tooth　profile　with　an　arc,　a　new　double-axis　arc-shaped　large-size　involute　artifact　was　constructed,　and　a　design　method　for　the　artifact　was　proposed.　In　the　newly　designed　large-size　involute　artifact,　the　diameter　of　the　reference　block　was　181.7744　mm,　and　the　distance　from　the　center　of　the　reference　block　to　the　axis　of　the　centering　axis　was　362.1212　mm.　The　artifact　was　tested　using　the　Klingelnberg　Gear　Measuring　Center　P100.　Three　performance　indicators　f(VB),　f(FK)　and　f(NC)　are　proposed　to　evaluate　the　gear　measurement　instrument.　The　experimental　results　demonstrated　that　the　developed　double-axis　arc-shaped　large-size　involute　artifact　satisfied　the　high-precision　requirements　for　the　processing　and　inspection　of　artifacts.　The　paper　provides　theoretical　support　for　establishing　the　value　transfer　and　traceability　system　and　the　gear　involute　extension　standard.