This article introduces "The ECE Inclusion Handbook -practical guidelines for early childhood teachers working with children who have special needs-Jan Thorburn with Maureen Corby(2002)". This book is popularity used by early childhood teachers in New Zealand. It's characteristic to show practical guidelines for early childhood teachers working with children who have special needs. This book has three items, its "Introduction", "Planning" and "Trouble shooting". This article focuses on "Planning". "Planning" is composed of six sections and show a planning process to make "individual plan (IP)". The contents are "(1) Where do I start? (2) How do I plan for her? (3) Organizing the individual plan (4) The IP meeting (5) Writing up the IP (6) Implementing the IP". "(1) Where do I start?" show the preparation to make IP. "(2) How do I plan for her?" introduces the format to use IP writing goals. "(3) Organizing the individual plan" show that how to write Profile for children. "(4) The IP meeting" suggest the meeting procedure and roles participant. "(5) Writing up the IP" show process to write IP goals. "(6) Implementing the IP" is described after practicing IP activities. This article concludes that this book give two knowledges to implement inclusion in Japan. First, it need to clear curriculum for success to practice inclusion. Second, it is important to build up a closer connection with parents and teachers in order to answer the children's special needs.