The purpose of this paper is to make clear the first lesson of Shogaku Tokuhon: vol.1, by Yoshikado Tanaka in 1873 of the Meiji period, had been based on fundamentally the first lesson in the Part II of the Willson's First Reader by Marcius Willson in 1860 in America. Through the comparative analysis of the two readers and lessons, I have reached the conclusion of this study and pointed out the place of the each lesson of the reader have had some similarity of the standpoint of having pupils' interest in or eagerness for the reading and studying of the continual lessons of the text-book after the reading the lesson. Nevertheless they had no any translation of the sentences of the Willson's Reader, they have succeed to gain the symbolic place of the lesson in the volume. This have so important meaning.