This study focuses on a kind of Bhutanese folk music. Bhutanese people have an antiphonal singing custom, tsangmo. In tsangmo people improvise their words according to the old memorized text on several simple melodies. As Yoshihiro Ino demonstrated, each verse of tsangmo consists of 4 lines with each line having a fixed number of syllables and people sing in turns sometimes employing impromptu singing. In Asia there are many kinds of antiphonal singing like tsangmo but the style of musical dialogue is common feature. The dialogue functions as a system of generating songs. Needless to say it is important for people to be able to sing freely as they want to express their thoughts and feelings. For the reconsideration of leaning process of music classes in elementary schools it might be beneficial to examine the viewpoints of cultural anthropology to the style of singing dialogue like tsangmo.