This study aimed to compare the factorial structures of how junior high and high school students think in a physical education class. Data from 675 junior high school students and 769 high school students were used for analysis. We applied a factor analysis to a correlation matrix consisting of 50 question items according to schools and interpreted the abstracted factors considering the size of factor loadings. It was judged that a factorial structure for a junior high school physical education class consists of the following 6 factors: can do enjoyment, teamwork, outcomes, learning, cooperation and keep the rules or promises. For high school students, the factorial structure consists of: outcomes, cooperation, enjoyment, can-do, keep the rules or promises, and teamwork. Four factors of teamwork, keep the rules or promises, cooperation, and outcomes were interpreted as mutual factors in students of both schools. Both factors of can-do and enjoyment were interpreted as independent factors in high school students, but they were interpreted as a combined factor in junior high school students. In addition, both factors of teamwork and cooperation had a high relationship in both schools. In conclusion, factorial structures of a physical education class based on values of junior high and high school students consist of many factors that may share a common name but are not necessarily the same.
