Maladjustment of employees to occupational life has become a serious social issue. The purpose of the present study was to develop a work values scale in order to understand their behaviors at occupational life and support them to adjust themselves to their occupational life. In the preliminary study, 70 items for the scale were collected from previous literature as candidates for the scale. In the empirical study, we surveyed work values to clarify the factor structure of the work values scale, using the 70 items (n=342). As a result of explanatory factor analysis, 7 factors of the 38 items were extracted. These 7 factors agreed with the theoretical framework that we had assumed. Additionally, Cronbach’s reliability coefficients of the 7 subscales showed sufficiently high internal consistency. In the future, it will be necessary to conduct an experimental study of validity of the scale.