Abstract The purpose of this study is to compare the differences of musical curriculum, to analyze the contents of musical textbooks in elementary school in Japan and the Republic of China so as to obtain insights for the necessary innovations in Taiwan.Thereafter, I make the following suggestions: (1) Musical education in the ROC should have started from the first grade, and the whole curriculum should be well-designed and consistent from Grade One to Grade Nine. And its contents should be further improved from time to time so as to meet the need and challenge of the time. (2) The musical textbooks in elementary school should be open for public competition, better be supervised after publication. The purpose is to encourage pluralism, choiceness and creativity. (3) The contents of textbooks should be carefully selected, coincide with teaching hours and the new standard of curriculum so it can improve the effect of musical education.