I considered author``s use of materials and aspects of adaptation comparing the novel Toshishun in the Tang Dynasty period with the fairy tale Toshishun. The results are as follows. First, I could verify that the author referred to and quoted various books including Tang Poems, Yang Wen gong story, and Shina fairy, despite Toshishun``s original source is in the collection of Tang period. The second is on the aspect of adaptation. To enumerate the main parts of adaptation, the motif of reincarnation as woman and the scene of torture in the original were omitted (but, the torture of Shishun``s wife is replaced by his mother``s). I think the main reason of omission is that the author considered those scenes are inappropriate and indigestible for children to read. In addition, Shishun reincarnated in the original apostatized because of his son, while Shishun``s apostasy in Toshishun was due to his mother. Lastly, Shishun in the original was forsaken by Taoist while Shishun in Toshishun was praised and rewarded with a house by Taoist. Third, Akutagawa emphasized the humanity of this world using materials and adaptation. The original implied that becoming Taoist against all odds is too difficult for a normal person and the motherhood is the most instinctive emotion. On the other hand, in Toshishun, after watching Shishun apostatize due to his parents`` suffering Taoist said, "If you didn``t say like that, I was about to kill". In the last scene, Taoist gave Shishun a house surrounded by peach blossoms in the south of Taishan when Shishun declared: "I will live honestly like a human being". After all, Akutagawa focused on the human world in which people live together, instead of the fairy land that the only one who leaved mundane world and attained Nirvana can reach. Besides he gave more prominence to the filial duty. What the above-mentioned respects including use of materials, aspects of adaptation, and topic transition imply is that the author of Toshishun wrote this work as a children``s story.