Indonesian Language teaching for Indonesian student is very different from BIPA (Indonesian Language for Foreign Speaker) because of different input, process, and output. Input related to a variety of age of students participating in learning Indonesian. It needs a way to be accepted by the BIPA learning students according to the desired destination.The main issue in this study is how the process of developing teaching materials Indonesian to Japanese students in Japanese schools of Surabaya. The development process use a model of development that adapting development R2D2 (Reflective, Recursive Design and Development) Willis. R2D2 produces three-step model of development, namely 1) the stage of defining / focusing, 2) design and development stage, and 3) dissemination phase. This research successfully develops teaching materials Indonesian to Japanese students in Japanese schools Surabay
