Science textbooks are very important materials in order to know elementary science learning in Japan and Korea. In this research the 5th grade science textbooks in Japan and Korea are analyzed by an analyzing category. The analyzing category is consisted of knowledge and scientific inquiry. Knowledge is divided by fact, concept, and rule. Scientific inquiry is divided by problem cognition, variable control, experiment planning, observing, measuring, categorizing, inferring, data transformation, predicting, correlation, cause and effect, result, communication, which are 13 subcategories. Analyzing methods are counting the frequency of each subcategory and tabulating the data. The results of this study are: 1. The frequency of scientific inquiry appeared in Korean 5th grade science textbooks is three times more than that in Japanese textbooks. 2. In scientific inquiry category, Japanese science textbooks emphasized observing, predicting, measuring and problem cognition; Korean science textbooks emphasized experiment planning, observing and problem cognition. 3. In knowledge category, fact subcategory is mostly emphasized in both countries.