Various issues have been identified with regard to ways of ensuring the expertise of the special needs education teacher (hereinafter referred to as“ teacher”). In this study, we aimed to summarize the duties of such teachers based on daily teaching practices, and examine it from the perspective of teamwork and cooperation at the organization they belong to. The observation records on the teacher’s teaching practice were analyzed by using a modified version of the Grounded Theory Approach (M-GTA). Based on the results diagram, it seemed that the duties of the teacher can be summed up in two ways: duties related to learning guidance, and duties to enhance learning guidance. In addition, it seems that the teachers’ execution of these duties may contribute to the creation of teamwork and cooperation within a school organization.