The number of elements of order $n$ in a finite cyclic group of order $N$ is $0$ unless $n|N$, in which case it is $N/n$.
Is "the number of elements of order $n$" referring to the number of elements of the subgroup that is of order $n$?
The number of elements of order $n$ in a finite cyclic group of order $N$ is $0$ unless $n|N$, in which case it is $N/n$.
Is "the number of elements of order $n$" referring to the number of elements of the subgroup that is of order $n$?
You say that if $n\mid N$, then there are $N/n$ elements of order $n$ in the cyclic group of order $N$. And this is just wrong. For example, let's consider the cyclic group of order $5$. From above (I mean your previous question, we know there are $\varphi(5) = 4$ elements of order $5$, and the last element is of order $1$ (it's the identity). (And this is correct). Let's test your second statement against this.
If we ask ourself how many elements of order $5$ there are, as $5 \mid 5$, we think that there are $5/5 = 1$... How many of order $1$? There are $5/1 = 5$. Oh dear, this is terrible. In fact, we've now given the orders of $6$ different elements of our $5$-element group.
It is true that if $n\mid N$, then there are elements of order $n$, and if $n \not | \;\, N$, then there are none. Briefly, this is seen easiest by the fact that if $N = kn$, and $g$ generates $G$, then $g^k$ will be or order $n$. If $n \not | \;\,N$, then Lagrange's theorem prevents there from being any elements of order $n$.
So we are left with a question: if $n \mid N$, how many elements of order $n$ are there? Well, if $G$ is cyclic, there is a unique subgroup of order $n$, and this will have $\varphi(n)$ generators (which are elements of order $n$). This reasoning can be formalized, so that there are $\phi(n)$ elements of order $n$ if $n \mid N$.
To answer your exact question, we say an element $g$ of $G$ is of order $n$ if $g^n = 1$, the identity, but $g^m \neq 1$ for any $m < n$. The number of elements of order $n$ is not the same as the number of elements in the subgroup of order $n$ (which is... $n$).