In order to clarify a structure of reflection of kindergarten and nursery teachers, a questionnaire survey was conducted. Based on the factor analysis results, it was concluded that a three-factor structure is appropriate for 3 types of reflection, reflection on themselves and on children, and reflection through other person (s). Nine sub-scales for the reflection by kindergarten and nursery teachers indicated some significant correlations with the questions about daily life of kindergarten and nursery teachers. These results imply that validity of this scale is partially satisfying. Nevertheless, findings of the factor analysis indicate the necessity of studying reflection in terms of time span.