This research objective was to develop learning materials with a simulated experience of code payment and present its feasibility in special needs education. In order to develop the materials, we examined the major applications for code payment and selected functions for code payment learning materials. Then, a store-side code payment application and consumer-side code payment application were invented. The developed learning materials have functions for the code payment system, charging system, payment history, and balance display. The learning materials are connected with the predeveloped materials that have a prepaid card billing system. Some opinions on these materials were collected from special needs education teachers in order to prove their feasibility in special needs education.