The purpose of this study is to identify the characteristics of the processes of student valuing development and the influences of their teacher valuing on the students’ value formations in mathematics education in Japan. This study is conducted as a part of International Comparative Study “The Third Wave”.  This paper shows the data analysis of questionnaire survey in Miyazaki prefecture using the questionnaire “What I Find Important (in mathematics learning) too” (WIFItoo) developed by “The Third Wave”.  The survey was conducted for 3 junior high school mathematics teachers and their students in Miyazaki prefecture. Through the data analysis using the dimension “Mathematics educational values” in the conceptual framework “Values in mathematics education” developed by “The Third Wave”, the followings were found as common characteristics among the cases of the 3 teachers and their students: the sub-dimension Exposition in the dimension “Mathematics educational values” was shared by both teachers and students; and the sub-dimensions Ability, Hardship, Facts/Truths, Ideas/Practice and Creating were not shared by both teachers and students.  In addition, the following patterns were found as possible processes of student valuing development: 1) teacher has a valuing, students recognize that the teacher has the valuing, then the students also have the valuing; 2) teacher has a valuing, students do not recognize that the teacher has the valuing, but the students have the valuing; 3) teacher has a valuing, students do not recognize that the teacher has the valuing, then the students do not have the valuing; 4) teacher does not have a valuing, but students recognize that the teacher has the valuing, then the students have the valuing; 5) teacher does not have a valuing, but students recognize tha teacher has the valuing, however, the students do not have the valuing; and 6) teacher does not have a valuing, students do not recognize that the teacher has the valuing, then the students also do not have the valuing.