This study aims to develop a linkage model between 2015 common curriculum and 2015 basic curriculum for students with special needs under inclusive education settings at the elementary level. While developing a linkage model based on specified and modified achievement standards and evaluation criteria, we attempted to provide a unit level example of re-organized curriculum in the 4th grade Korean language subject for students who need instructional adaptations in general education environments. Basically, this study was to explore the linkage model for curriculum adaptations and suggest applicability of the model providing examples according to individual students educational needs, present level of performance, goals, content and activities using their textbooks and teacher guidebooks. This study provided a model and analytic framework for implementing differentiation instruction for students with special needs based on the national common and basic curriculum. Regarding to access to the general education and curriculum adaptations, implications for practices and suggestions for future research were discussed.