This research aims to clarify what students who are initially unable to perform vault moves recognize, how they acquire the necessary skills to perform them, and how the learning content and methods suitable for teaching the vaulting box exercises can be established. We focused on students who had demonstrated changes in ability during the class, comparing their performance before and after the class, analyzing how the teacher understood their skills, and examining how the teacher taught them new skills. We also analyzed what students understood by themselves and what knowledge they acquired in learning to perform the “forward roll on the buck.” These analyses clarified which teaching skills should be considered important for teaching gymnastics to all grades as well as indicated the teaching skills necessary for giving lessons on the “forward roll on the buck,” specifically. We found that the most effective technique is to differentiate between the abilities of the students, using particular methods on a case-by-case basis.