Recently, several policies in special education for student with severe and multiple disabilities(SMD) are being implemented to facilitate students’ participation in subject learning. However, there still exist critiques and disagreements towards this policy in special education community. This various discourse regarding to this policy is constructive, but the perspectives toward these most discourses are lean to functionalism of curricular implementation, not educational backgrounds even if students with SMD are students themselves. Therefore, the purpose of this paper is to suggest directions and tasks for the organization and implementation of special educational curriculum for students with SMD in the 2011 National Curriculum. To achieve this aim, First, this study explore the phenomena of SMD and the educational needs of student with SMD. Second, it criticise the educational aims and curricular implementation of special education in the 2011 National Curriculum. Based on the critical exploration, this study suggested some tasks to effectively organize and implement special curriculum. It is necessary to focus concretely educational goal in real students level, to select emphasis of subject lesson-activities according to students group, to expand support system to uplift teacher competency for organization and implementation of subject lesson-activities.