Background: Managing school nonattendance is a priority worldwide. We aimed to explore students’ feelings and perceptions about attending school and the potential determinants of a positive attitude towards attending school. Methods: We hypothesized that a positive attitude towards attending school was influenced by positive relationships with friends and school teachers, positive perceptions of current circumstances, and positive subjective health. An original questionnaire was developed and distributed in Japan. To capture how children felt about attending school, the item wording was “I am looking forward to going to my school.” To capture positive relationships with friends and school teachers, items were positively worded, including “I get along well with friends” and “school teachers approve of my efforts.” To capture positive perceptions of current circumstances, items were positively worded, including “I am able to prepare for classes by my own” and “I am proud of myself.” For positive subjective health, selected items were “my health status,” “I get tired easily” and “I have anxieties and/or worries.” We analyzed data from 6841 elementary school children in the 5th year in Japan using a structural equation model. We examined the model using the comparative fit index (CFI), Tucker Lewis index (TLI), and root mean square error of approximation (RMSEA).Results: The final model obtained 0.055 for RMSEA, 0.933 for CFI, and 0.923 for TLI. Children’s positive views towards attending school were directly related to positive relationships with friends and school teachers (the path coefficient value was 0.465), positive perception of current circumstances (0.074), and positive subjective health (0.187). Conclusions: This study found that positive relationships with friends and school teachers were significantly and positively associated with children looking forward to attending school. Positive health status and a positive perception of current circumstances were also significant, but the relationship was not as strong.