In these days, There is an insist that we have to deal with the factors in physical education culture as an way to pursue the extrinsic and intrinsic values. This is the role of elementary physical education to be guided students to physical education culture. Then, What will we teach students to be entered physical education culture? There is no reference about it concretely. So, To find out the factors of physical education culture is prior to others. For this, I search the common points of \'The social practice\' by Maclntyre and the factors of physical education culture. At the same context, I look out \'the factors that is consist of social practice\' by Meyer and on the basis of this, I seize the factors of elementary physical education in cultural side. Here is about soccer as one of examples. In the cultural side of physical education, I analyze the curriculum that is based on the factors of elementary physical education in cultural side and rearrange it systematically to lead students to the cultural side of elementary physical education. ※ Key words : cultural value of physical education, initiation into physical education culture, social practice