Tungsten and rhodium target tube for a 40 kV x-ray transmission anode was developed to apply to the hand-held XRF(X-Ray Fluorescence) apparatus and its characteristics were evaluated. From the measurement of the energy distribution and dose of x-ray, it was confirmed that our results were good agreements with the known ones. The optimum thickness of metal film deposited on Be window to extract the maximum dose were $2.6{mu}m$ and $2.7{mu}m$ in case of W-target tube and Rh-target tube, respectively. When it was continuously worked during 30 min. at 40 kV in tube voltage and at $60{mu}A$ in tube current, the temperature at target did not exceed $50^{circ}C$. Our results reveals that the 40 kV x-ray transmission anode tube can be applied to the hand-held XRF apparatus.