由體育課程核心的教材、內容、時數之比較，中日國民中學的體育教材、學習內容及學習時數有相當的差異。在教材與內容結構的量和質方面，我國採量的結構，日本採質的結構；亦即我國的教材及內容多樣化，日本較精選且具彈性化。在教材及內容的學習目的和必要性方面，我國偏向於系統發展性和基礎的、原生性的運動能力層面，日本則置重個體發展性和機能性發展層面。在教材及內容學習時數方面，若以等量教材數論之，我國每項教材的授課時數較日本少2.5小時左右；就學年的學習時數論之，三個學年我國計180小時，日本計260小時 (含保健課程則為135小時)。在總學習時數，我國少了80小時，這和採量的教材及內容的我國體育課程，對於教學目標的達成、確保教學品質和提昇學習效果等似有不利影響。其次，在選授教材及體育知識方面，我國趨向泛教材觀的選授教材及常識性、一般性的體育知識；日本則傾向發展地方特色的選授教材及實用性、應用性的體育知識。

　　　　　The core of teaching materials, contents, and teaching hours of physical education curriculum in Twain's middle schools are quite different from those in Japan by comparison. As far as the quality and quantity of teaching materials and contents are concerned, the R.O.C focuses on the quantity, while Japan emphasizes on quality, i.e., the teaching materials and contents of physical education in the R.O.C are more various, but they are more select and flexible in Japan. In the aspect of learning purpose and necessity of teaching materials and contents, the physical education in the R.O.C tends to the development of systematic, basic, and native sport abilities; while Japan put their emphasis on the development of ontogeny sport ability and the functional development. In the aspect of teaching hours, the teaching hours for each teaching materials in the R.O.C are less than those in Japan by about 2.5 hours in view of the teaching materials in equal quantity. As to the total learning hours in 3 academic years, it is 180 hours in the R.O.C, while it is 260 hours(or 315 hour's if the courses concerning health education are included) in Japan. Besides, the total learning hours in the R.O.C are less than that in Japan by 80 hours. The less teaching hours might bring an adverse influence on the attainment of teaching goals, teaching quality and learning effect to the physical education of the R.O.C which is quantified in the teaching materials and contents. For the selection of teaching materials and knowledge of physical education, the R.O.C prefers to the wide-ranging teaching materials and common-sense based knowledge; Japan tends to choose the optional teaching materials which can develop the local characteristics and practical and applied knowledge of physical cducation.