Although children’s reasoning about the allocation of rewards has been studied extensively, little research has questioned how children address the distribution of work responsibilities. The present study interviewed 5-year-olds in a kindergarten (“Yochien”) in Japan, showing a series of pictures illustrating free-play time and clean-up time, and asked how they thought the clean-up jobs in the classrooms should be distributed. The results confirmed previous studies that children’s distribution of tasks were strongly guided by the player’s responsibility norm, that is, the task of cleaning up after play time should be done by the person who used the play materials. However, some kindergarteners consider classroom clean-up should be shared among class members and that it is not the sole responsibility of the player. Various rationales for sharing the clean-up work such as saving time/labor, being more enjoyable and being helpful were given. The results also revealed that at least some kindergarteners varied the amount of work loads distributed according to the situational factors (needs, benefits of playing) but that age difference was not a factor affecting their distributions. Implications for future studies are discussed.