Since 2020, school education activities have changed significantly to prevent the spread of the ℃OVID-19". "Online lessons," which appeared in search of resumption of educational activities while avoiding the risk of infection, became more widespread and established than expected and exceeded the original purpose of "avoidance of Three Cs." Anymore, it even shakes the significance of "face-to-face lessons" that have continued to exist as the most popular teaching method so far. Based on our interests, this paper aims to clarify the question, "How do students accept new learning forms such as online lessons and exchange of tasks via "Moodle", and how do they interpret them?". Our university has already conducted a questionnaire about lessons for students, and statistical processing can give an objective evaluation of lessons. However, the questionnaire survey consists of data that cut out human perception at a particular time. It disregards the series of processes that human encounters an event, accepts, understands, leading up to recognition. Therefore, we conducted an interview survey of several university students and a qualitative analysis using Modified Grounded Theory Approach(M-GTA), clarifying the process of accepting this situation and building their learning. In addition, we would like to identify the determinants that established the process of restructuring new learning and go beyond the binary opposition of "online or face-to-face" to deepen the essential understanding of lessons. We hope this knowledge will support learners'understanding of the COVID-19 pandemic and provide a new perspective to contribute to teaching methods studies.