The purpose of this study has found out developmental and implementation factors in the curriculum for students with severe intellectual disability. The research questions selected for the sake of achieving the purpose of this study are as follows. First, what are factors for the development of the curriculum for students with severe intellectual disability? Second, what are factors for the Implementation of the curriculum for students with severe intellectual disability? The results of this study can be summarized as follows. First, The knowledge factors of the development of the curriculum for students with severe intellectual disability were analyzed as including ‘organizational content knowledge,’ ‘organizational procedure knowledge,’ and ‘organizational goal knowledge,’ the skill factors of the curriculum as including ‘teaching environment analysis skill,’ ‘teaching strategy analysis skill,’ and ‘teaching goal analysis skill,’ and the attitudinal factors of the curriculum as including ‘positiveness,’ ‘responsibility,’ and ‘interest.’ Second, the implementation factors of the curriculum for severe intellectual disability were analyzed as including ‘implementation resources,’ ‘implementation ability,’ and ‘implementation intention.’ Also, curricular knowledge requires the importance of expertise for the Implementation of the curriculum, and curricular attitudes emphasize practical adaptability that helps the Implementation of the curriculum to be carried out appropriately through the responsibilities and reflective thinking by those members related to the education for students with severe intellectual disability.