We propose a method for sound source localization (SSL) for a source inside a structure using Ac-CycleGAN under unpaired data conditions. The proposed method utilizes a large amount of simulated data and a small amount of actual experimental data to locate a sound source inside a structure in a real environment. An Ac-CycleGAN generator contributes to the transformation of simulated data into real data, or vice versa, using unpaired data from both domains. The discriminator of an Ac-CycleGAN model is designed to differentiate between the transformed data generated by the generator and real data, while also predicting the location of the sound source. Vectors representing the frequency spectrum of the accelerometers (FSAs) measured at three points outside the structure are used as input data and the source areas inside the structure are used as labels. The input data vectors are concatenated vertically to form an image. Labels are defined by dividing the interior of the structure into eight areas with one-hot encoding for each area. Thus, the SSL problem is redefined as an image-classification problem to stochastically estimate the location of the sound source. We show that it is possible to estimate the sound source location using the Ac-CycleGAN discriminator for unpaired data across domains. Furthermore, we analyze the discriminative factors for distinguishing the data. The proposed model exhibited an accuracy exceeding 90\% when trained on 80\% of actual data (12.5\% of simulated data). Despite potential imperfections in the domain transformation process carried out by the Ac-CycleGAN generator, the discriminator can effectively distinguish between transferred and real data by selectively utilizing only those features that generate a relatively small transformation error.

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