Recently, the number of closed rural schools is increasing due to the decrease in school age population. This study aims to comparative analysis of utilization policies for closed schools in Korea and Japan. The results are as follows. First, Both Korea and Japan was expected to increase the number of closed schools since the standard of abolition of small schools has been strengthened. Second, In Korea, it was possible to know the detailed information of closed schools through 'Eduinfo' website, but it was hard to know the detailed information of utilization cases of closed schools. On the other hand, Japan not only provided information about the unused school facilities but also introduced the utilization cases of closed schools and financial support system for utilization of closed school. It was characterized by linking with the information of unused schools and company, NPO, elderly welfare facility, etc. Third, In korea Superintendent established plans to use closed schools to respond flexibly to local circumstances. Japan simplified the procedures for closed schools to promote the utilization of closed schools. Finally, In Japan, there was various financial support system. But in Korea, it supported the cost of subsidy reduction, free loan, maintenance and management and operation.