This study was conducted to analyze the special education finance systems of four countries: the United States, Denmark, Australia, and Canada. Each country has an educational finance system adequate for its specific situation, but the special educational finance systems are somewhat different among the countries. However, you can find the following in common: (1) Increasingly, there are no school fees and traffic expenses for the special education. To ensure substantial educational opportunities for students with disabilities, the State tends to provide all the disabled students with free education. (2) To make the special educational finance system more complete and stable, the State tends to control the grant system for special educational finances. (3) With allowing a local autonomous entity to control the special educational finances autonomously and flexibly, the central government makes a financial support to offer special educational programs and associated services on the minimum level and reinforces financial obligations. (4) The natural, social, and economic causes should be considered in distributing the special educational finances to reduce the regional differences. A graded distribution is better than standardized one.