The purpose of this paper is to clarify the establishment process that lead to the development of the school attendance allowance system for children with disabilities, focusing on the policy of Japan’s Ministry of Education and its intentions. The following matters are discussed. By comparison with the prewar period, during the early postwar period, the purpose of the school attendance allowance measures for pupils of schools for the blind and deaf changed significantly. After the war, most of the measures regardings school attendance allowance were absorbed into the public assistance system, and the Ministry of Education’s budgetary measures mainly provided assistance for school commuting and boarding expenses. This was largely meant to compensate for the cost of commuting and boarding pupil who were forced to commute from remote areas due to the small number of schools for the blind and the deaf. In this respect, the purpose of the prewar measures to encourage school attendance, which were aimed at providing assistance for expenses necessary for schooling, and the postwar budgetary measures, differ greatly. Related to this, previous studies discuss how the “the Law on the Encouragement of School Attendance at Schools for the Blind, Schools for the Deaf and Schools for the Disabled,” was enacted after the war to provide necessary assistance “in view of the special circumstances of school attendance,” and covered all school-aged children regardless of their family’s economic status, and highlighted universalistic, egalitarian principles. However, with the exception of textbooks, which were originally intended to be paid for all children, it is assumed that the Ministry of Education provided assistance for commuting to school, transportation home, and transportation for chaperones with the purpose of improving schooling conditions for children with disabilities in response to the reality of the small number of schools for the blind, schools for the deaf and schools for the disabled, as described above. After the enactment of the “Law for the Encouragement of Enrollment in Schools for the Blind, Schools for the Deaf, and Schools for the Disabled,” the Ministry of Education expanded the grades covered by the law and the items paid for, with the intention of increasing enrollment rates at schools for the blind and schools for the deaf. In this postwar period, many blind and deaf children were already enrolled in regular elementary and junior high schools, at a time when the Ministry hoped to improve the educational outcomes of non-disabled children. Offering incentives to encourage the disabled students to enroll in or transfer to schools for the blind or deaf might aid in bolstering Japanese mainstream educational outcomes. In other words, the Ministry of Education’s incentive plan of generous school attendance allowances for children with disabilities also intended to exclude them from regular elementary and junior high schools.