Aim: The purpose of this study was to clarify attacking aspects focused on the initiation of attacks in amputee soccer comparing with different competitive level. Methods: Data were collected from 5 matches played in the 2014 World Cup in Mexico, and 6 matches played in the 2015 championship competition in Japan. Match-performance analysis was used to quantify variables about starting zone of attack, number of successive passes and attacking type. Results: All variables were significant difference between the international level and the domestic level. Attacking middle zone (AMZ) in the starting zone of attack was the highest value in both levels (χ2=128.8, df=5, p<0.01). There were significant differences in the rate of AMZ and Defending zone (DZ) between the levels (p<0.01). The number of successive passes in each starting zone of attack were significantly differences in Defending middle zone (DMZ), DZ and Defending penalty zone (DPZ) (p<0.01). Kick-in (KI) of attacking type was the highest value at 27.2z in international level, whereas stealing the ball (SB) was the highest value at 27.5z in domestic level (χ2=144.8, df=7, p<0.01). Conclusions: This study showed that the attacking aspects were differences depending on the competition level in amputee soccer. And, it was suggested that need to familiarize the possession play in order to improve the domestic level in Japan. Moreover, this study found importance of the re-start play in particular KI for the high competitive level. [ABSTRACT FROM AUTHOR]