The Makabe higher elementary school building was completed in 1900 in Ibaraki prefecture. The building’s form has been unknown, however, this paper will introduce the building’s form, cost and construction period by means of the specification in 2014 obtained by research. The building was U-shaped and flat. The corridor was a balcony type arranged in a north and west configuration. There were eight classrooms and one music room of 6.3m×8.1m size, one sewing room of 8.1m square size for total floor area of approximately 1010 m2. The construction cost was approximately ¥5445, construction period was 14 months. The author drew the reconstruction of section by plan and material lists. As a result, the building is well-ventilated with a seismic design.