The interaction between the conduction band and valence bands in wurtzite GaN is theoretically investigated by means of the first-principles calculation and the k\\cdotpp theory. The momentum matrix elements are derived from the first-principles electronic band structure, calculated by a full-potential linearized augmented plane wave method. We also show analytical expressions of the momentum matrix elements, based on the 8×8 k\\cdotpp theory for the wurtzite structure. The values estimated from the analytical expressions are in good agreement with those obtained from the first-principles calculation.