This study aims to examine the development of the concept of death in early childhood. One hundred and ninety two children in the age range of 3–6 years were interviewed individually about death concepts such as finality (all life-sustaining functions cease with death), irreversibility (once dead, a person cannot become alive again), universality (everyone dies), the belief in after life, as well as the image of death. The following results were obtained: irreversibility was acquired around the age of 3–4 years, inclusive understanding of death was facilitated around the age of 5–6 years when children could use expressions in which life and death were divided and they could understand emotions such as “sad” and “disgust.” Further, although no strong relationship between the concept of death and the belief in after life was detected, universality and negative emotions were strongly correlated. This finding suggested that the emotional aspect was one of the most important factors for understanding children’s acquisition of the concept of death.