[en] Recently, the safety planning for safety-critical software systems is being recognized as the most important phase in the software life cycle, and being developed new regulatory positions and standards by the regulatory and the standardization organization. The requirements for software important to safety of nuclear reactor are described in such positions and standards. Most of them are describing mandatory requirements, what shall be done, for the safety-critical software. The developers of such a software. However, there have been a lot of controversial factors on whether the work practices satisfy the regulatory requirements, and to justify the safety of such a system developed by the work practices, between the licenser and the licensee. We believe it is caused by the reason that there is a gap between the mandatory requirements (What) and the work practices (How). We have developed a guidance to fill such gap, which can be useful for both licenser and licensee to conduct a justification of the safety in the planning phase of developing the software for nuclear reactor protection systems. (author). 67 refs., 13 tabs., 2 figs