The purpose of this study was to classify reasons for not off ering help in certain situations according to moral judgment level. Fourth (n=83) and sixth grade students (n=89) in an elementary school as well as and undergraduates (n=90) were administered a questionnaire. The students were asked questions about three stories presenting a moral dilemma, and they had to state why they should not help a friend in trouble. The responses then were classifi ed according to moral judgment level (Eisenberg, 1979). As previous studies suggested, fi ve moral judgment levels were confi rmed in this study. Most of the answers were grouped into level 4. The responses for this level were few “sympathy” but almost “perspective taking.” Some of the participants believed that “helping can give displeasure in some cases.” Few responses were classifi ed as levels 1 and 2. Regarding level 3, the answers were stereotypical, for example, “not helping is good” and “off ering help is not suitable”. Moreover, only undergraduate students gave level 5 answers, for example, the norm about the aptness of helping or respect the others’ intentions. In general, the number of subjects indicating a higher level of moral judgment tended to increase with age. However, no clear age diff erences were found in this study. These results show that the reasons for not helping may include pro-social moral judgment.