In this study, questionnaire surveys were used in order to understand the actual situation of school lunch guidance and the thoughts of teachers, and the relationships between teachers' thoughts and the implementation of school lunch instruction (SLI). In 2017, questionnaire surveys were conducted at four elementary schools in Saitama Prefecture. Responses were received from 106 teachers. More than 80％ of teachers provided SLI on cleaning up, feelings of gratitude, table manners, and overcoming food dislikes. A multiple linear regression was calculated to predict the SLI score based on students' interest in their school lunch, their SLI content comprehension, their actual condition recognition, and their school year (R＝0.623, p＜0.001). The SLI content comprehension score was a significant predictor for conducting SLI (p＜0.001). In the free-description section, there were many comments concerning instruction on overcoming food dislikes. Through the study, the need to analyze and develop ingenuity and teaching practices and advance a teaching theory for SLI became apparent. The need to build a system in which teachers can learn this theory through teacher training courses also became apparent.