It is very important in Special Needs Education to implement educational instruction based upon Individualized Educational Program emphasizing child's learning needs. This study focuses on the discussion in "the Advisory Committee to Promote the Reform of Administrative Systems for Persons with Disabilities" and compares Korean Individualized Educational Program with Japanese Individualized Instruction Program following items which were recognized as main issues in the discussion of the Advisory Committee. Korean Individualized Educational Program is compulsorily organized based on "Special Education Law for Persons with Disabilities" and contains most of items like "Rights of Parents and Persons with Disabilities", "Prohibitions of Discrimination", "Inclusive Education" and others which are mentioned in "The Primary Agenda of Basic Idea for Reformation of Administrative Systems for Persons with Disabilities" and "Penal Regulations against Discrimination" which is not mentioned in the agenda. However, it was clear that there are some gaps and diffi culties between administrative systems and real practices in Korea. This study may contribute to show what we have to prepare in Japanese Special Needs Education and Regular Education following to the recommendation from "The Advisory Committee" in addition to predict/identify issues which can be solved.