This study aimed to reveal the SA-PEC of elementary school students in Japan through the development of an ''SA-PEC Scale for Elementary School Students,'' and to reveal the features of SA-PEC for different student grade levels and sex. As a result of the study, it was revealed that subjective adjustment toward PE classes was comprised of 6 factors, with a total of 17 items of ''feeling of acceptance and trust'', ''existence of task and purpose'', ''feeling of growth'', ''presence of peers'', ''self-expression'', and ''affinity toward PE classes''. Next, examinations in differences between school grades showed that scores were significantly higher among sixth graders than the fifth graders in the factors of ''existence of task and purpose'', ''feeling of growth'', ''presence of peers'', and ''affinity toward PE classes''. Furthermore, an examination into sex difference showed that scores were significantly higher among boys than girls in the factors of ''feeling of acceptance and trust'', ''existence of task and purpose'', ''feeling of growth'', ''self-expression'', and ''affinity toward PE classes''. From this, the P.E. subjective adjustment scale is believed to reflect the extent to which the students have been able to internalize the PE course's objectives.