In this research, we will develop a lesson with "mutual understanding" and "tolerance" in the moral department of the elementary school junior year, and consider whether training of "mutual understanding" leads to the development of the mind of "tolerance" First, 31 classes of elementary school students were taught about "mutual understanding" as a subject, after which classes with the theme of "tolerance" were conducted, and the transformation related to other emotional feelings of children was analyzed. As a result of the research, I found that the development of "mutual understanding" is the basis of "tolerance". From this, it is important to first teach the "mutual understanding", to capture the value, then to give guidance on "tolerance" to nurture the mind of "tolerance" to the child It was suggested that it was.