Special needs education has been a part of the School Education Law since 2007. According to the guidelines under this section of the law, all schools are required to enhance support for children with disabilities. In this study, we report on the exercise and sports practices introduced as a result of implementing measures against COVID-19 infection for children with profound and multiple disabilities in special needs education school, and also assess this as a “place of activity” for participating children. We examine the effectiveness of. Results reveal that for the participating children who have profound and multiple disabilities, “a place for communication,” “a place for extraordinary activities,” “a place for dynamic exercise/sports,” and “a place for expressing a pleasant reaction” were “activities.” It is suggested that it is effective as a “field.”