In order to study structure of reflection, a questionnaire was administered to ask to what extent kindergarten and nursery teachers reflect on various subjects. Through factor analysis, 2-factor structure was found regardless of types of subjects such as a child, oneself, and others, and each of the factors were considered to correspond with "reflection in action" and "reflection on action" which Schön (1983) claimed. When studying correlations between subscales, different subjects showed weak correlations in the case of "reflection in action" while they showed relatively strong correlations in the case of "reflection on action." Additionally, those two types of reflection indicated relatively strong correlation when reflection was given on the same subject, but, they showed weak correlation in whole when reflection was given on different subjects. Based on those results, it was discussed that reflection needs to be classified according to subject and level.