<p>This study examined how ethical reviews are actually conducted in non-medical research in Japan through an analysis of 70 review comments on 19 proposals reviewed by the ethics committee of University A in 2015, using the qualitative method SCAT (Steps for Coding and Theorization). Although non-medical research generally lacks the physical invasiveness characteristic of medical research, appropriate ethical considerations remain essential. The comments were classified into seven categories, with “Scientific rationality of the research plan,” “Request for cooperation,” and “Assessment of risks and benefits” being the most frequent. To facilitate interpretation, these categories were further organized into four overarching themes: (1) Methodological commitment, (2) Participant selection and protection, (3) Research benefits and foreseeable risks, and (4) Researcher’s inadequate ethical reflections. Reviewers often required clearer articulation of research objectives, background, and methods, as well as more detailed explanations and consent procedures for participants, including attention to minors and withdrawal rights. These findings suggest that ethical review in non-medical research should go beyond procedural formality to ensure careful consideration of research purpose, participant rights, and potential risks, thereby supporting ethically sound research practices.</p>