The purpose of this study was to construct a theoretical model of the process of cognition formation regarding tactics and exercise techniques in physical education. As a research result, I examined the hierarchical structural model of recognition objects in physical education that has been elucidated so far in relation to the learning instruction method of physical education practice, and clarified the viewpoint. In addition, in the empirical research on the process of cognitive formation in physical education classes, we tried to analyze new grades and teaching materials, and clarified new results. Based on these research results, we hypothetically constructed a theoretical model of the recognition formation process in order to understand the characteristics of the dynamic recognition formation process in physical education classes.