In the instruction of kicking pullover, practice is often carried out with a single goal of achieving a technique. However, to provide each student with the most suitable exercise tasks and instructions, it is effective to set multiple step-by-step goals in the practice process. Therefore, this study set stepwise goals of kicking pullover movement by applying the latent rank theory to the observational evaluation and extracting the proficiency rank. The subjects were 80 elementary school children (39 boys and 41 girls) and 32 university students (11 males and 21 females) who belong to the athletic club, and the video images of the subjects' kicking pullover movements were observed and evaluated. The latent rank theory adopts a 6-rank model, and as a result of interpreting the movement based on the item category reference profile, three ranks were extracted before the technique was achieved, and three were extracted after the technique was achieved. All proficiency ranks appeared in each grade of elementary school students and university students. Stepwise goals from Goal 1 to Goal 5 were set based on the movement indicated by the proficiency rank of kicking pullover. Goal 1: To take off in an upward direction. Goal 2: To take a large step forward. Goal 3: To keep the body close to the horizontal bar by pulling the elbows to the side of the body. Goal 4: To pinch both legs. Goal 5: To raise the waist and let the upper body rise smoothly. It is expected that the stepwise movement goals can be widely used for exercise guidance for children such as elementary school physical education classes and practical skill guidance for university students.