The purpose of this chapter is to develop a context-based learning model in which teachers develop teaching materials involving regional companies. As an example, the development of ‘making a kidney using a hollow fiber-type dialyzer and its functions (Cooperative Enterprise: Nikkiso)’ was evaluated. The author developed teaching materials for lower secondary school students, raising their awareness of the usefulness and value of learning science, enhancing their interest and promoting the advancement of science. The results indicate that in this class model teachers can connect regional companies and science lessons, transforming students’ attitudes to science learning.