The objective of this study is supply basic data for the revision of physical education for elementary school, if it is by sonducting analysis using a comparative study method with respect to contents physical educaion for the elementary chool in Korea and Japan. Following conclusion were given ans account of based such a comparative analysis 1. Physical educaion contents of elementary school between both countries were organized from intergration to differentiation. It is notable intergration contents classified by grades in Japan. 2. Contents of each activity is organized indispensable and elective contents in Korea, but is not in Japan 3. Higher grade content\'s level in Korea is similar to Japan, and is lack of basic skills sequence of each activity than Japan. 4. The differences of each activity contents voth countries are follow. 1) Fundamental movement contents in Japan are basic skills in each activity, but are not in Korea. 2) Gymnastis activity contents in Korea are constituted free exercise, apparatus exercise, rhythmic sportive gymnastics. In Japan, Gymnastice activity contents are constitued apparatus exercise and are higher lovel than Korea. 3) Game activity contents in Korea are constituted track & field, ball, folk transmitted games and activities in summer and winter. In Japan, are constituted ball game and arranged more sequence than Korea. 4) Track and Field activity in both countries are constituted higher grade and arranged superior to sequence in other activities. 5) Ball game is the only content in Japan, is included game activity in Korea. In Japan are constituted of the soccer, basketball and baseball style game. 6) Dance activity contents in both countries are similer and In Japan, rhythm dance are added than Korea. 7) Fitness activity contents in Korea are promoting to the fitness related to health(strength, muscular endurance, flexibility and total endurance), in Japan, are constituted flexibility exercises to dissolve children stress in daily.