As the number of students with health impairments continues to increase and the need for customized educational support increases, interest in education for students with health impairments is increasing. This study explored deeply and comprehensively the development tasks in education for students with health impairments to solve current issues and response to educational changes. In specific, the needs of all subjects(public officials, teachers, teachers of consigned educational institutions, students, and parents) related to education for students with health impairments were investigated through focus group interviews. As a result of the study, a total of 10 needs related to the curriculum and contents, educational methods and evaluations, student and teacher support, and the new educational policies were identified, and we found that each need was closely related. Each need derived from this research explains the development tasks for the education of students with health impairments and the necessity of establishing a role for each subjects.