<p>Amputee soccer is a disabled sport designed for players with limb amputation and/or paralysis. Quantitative studies of amputee soccer are progressing gradually, but qualitative studies are scarce. Therefore, this study aimed to clarify the elements of the important performance of field players in amputee soccer using interview surveys. Nine field players in amputee soccer participated in the study. One-to-one semi-structured interviews were conducted with the participants and the author. First, qualitative data from interviews were translated and then analyzed using the qualitative synthesis method. As a result, elements of performance that amputee soccer players considered important were classified into two groups: individual and team. Individuals performances were categorized as: physical fitness, tactics on opponents one-on-one, thinking for motion, techniques of ball control, and practiced clutch-work. It was noted that the importance of endurance factors as well as instantaneous factors was important for physical fitness. The tactics of opponents during one-on-one sessions were considered equivalent to individual tactics. It was identified that the field players were thinking about motion, including practiced clutch-work. Furthermore, the importance of ball control, which is the basic technique of soccer, was mentioned. Performances related to the team consisted of three elements: looking around, reading the flow of the game, and calling out. Several opinions from players were reflected their own rules and/or competitive characteristics in amputee soccer. In addition, this study showed the importance elements that have not been investigated in previous quantitative studies. These findings would be useful materials for future studies to clarify the performance structure in amputee soccer.</p>