This study examines the distribution and topographical trend of the Japanese giant flying squirrel and was investigated during term from June 2006 to July 2008 at 305 small forests, mainly belonging to shrines and temples. The Japanese flying squirrel was found in only 17.8％ of the 305 surveyed sites. Analysis was performed using the three elements on quantification method 2. As a result, a relatively high correlation value of two large tree volume and topography and location was weakly correlated. The correlation ratio is 0.36 that not so higher. Flying squirrel not found any plain or foothill areas but also isolated forest and small mountain. In the mountainous site, the flying squirrel existed in large forests from piedmont to higher altitudes. The existent probability of flying squirrel at a survey site had a positive correlation to the forest ratio in a city or town ward. This trend indicated natural forests than conifer plantation areas. Trend of correlation distribute and area of forest in a city or town ward is also natural forest higher than conifer plantation areas. The higher forest ratio town ward is in mountainous area mostly. Each area of forest in town ward is not real area of forest that mach large actually because mostly those are connected. Therefore it seemed very important to have a massive natural forest for flying squirrel to distribute.