The purpose of this study was to compare the differences of moral reasoning among general students, sports related majors students, and student athletes in Korea and Japan University. We collected total 612 out of 700 (315 from Korea, 297 from Japan) and 88 questionnaires were excluded questionnaire due to incompleteness and unreliable data. For this study, Hahm-Bellar Values Choice Inventory-16(HBVCI-16), which is a Moral Reasoning Questionnaire on Sports Activities, was used. The collected data was analyzed by t-test, one way ANOVA and two way ANOVA with using SPSS Var. 17.0 statistical package program and result were as follow. First, the Japan student`s overall score of moral reasoning were lower compare to Korean university students. Second, there were 1 % higher score of moral reasoning in woman against man and in younger subjects. Sports majored university students presented 1% higher score against other related students and higher grade students presented 5% higher score against lower grade students. Third, among student athletes of Korea and Japan, although there were no significant differences, it was 0.1% higher among those who engaged in individual sports and 5% higher score in those who have less sports career.