Although reasonable accommodations have been provided according to individual circumstances, the accumulation of information and experience regarding reasonable accommodations provided in regular classes is insufficient. Thus, there is room for investigation in this area. In this study, a questionnaire survey, based on free description, and group discussions were conducted on 42 teaching staff of special support schools for physically handicapped children in order to discover the issues encountered by physically handicapped children enrolled in regular classes as well as the corresponding countermeasures. As a result, five categories (movement, safety, living, learning, and understanding of disabilities) were extracted for “circumstances thought to impart discomfort and inconvenience to the physically handicapped children.” In particular, there were many responses regarding the aspect of living, and it was inferred that the teaching staff of special support schools for physically disabled children were concerned about issues in the aspect of living faced by physically handicapped children enrolled in regular classes. In addition, the “accommodations for difficulties,” revealed that the teaching staff believed that it is not only necessary to provide accommodations in response to physical limitations in the aspects of living, movement and learning, but also in response to the cognitive characteristics of physically handicapped children enrolled in regular classes.