The name of the philosophy division of the Japanese Society of Physical Education was changed from "the principles of physical education" to "the philosophy of physical education" in June, 2005. The title "philosophy of physical education" was formally recognized at that time. However, the philosophy of physical education had been argued before that, because we could find books, journals, and magazines which included tha discussion in terms of the philosophy of physical education already in 1920s. This paper examines the discussion of the philosophy of physical education by Kazukawa Yogorou. He argued the issues on "genuine physical education," "idealism of physical education," and "the construction of the academic discipline of physical education." His interests have the commonality with the ones of the current scholars of the philosophy of physical education:an inquiry into the essence of physical education, and the foundation of the academic discipline of physical education. Therefore, we can designate the early formation of the philosophy of physical education in 1920s in Japan.