The purpose of this paper is to classify the contents of the teaching materials dealing with death in current elementary school moral education textbooks, and to clarify the specific characteristics of such teaching materials for each lower, middle, and upper grades. In this paper, the contents of the teaching materials are classified according to three areas created with reference to research by Ogura et al. (1990). Analysis shows that the materials dealing with contents related to death can be divided into three types: materials dealing with the death of plants, the death of animals, and the death of humans. In addition, the areas and contents of the teaching materials to be covered in each grade are distinctive in their characteristics. However, the relationship between the arrangement of these teaching materials and the development of children’s perception of death was not examined in this study. In the future, I would like to clarify how children’s perception of death changes across the grades of elementary school.