To provide a learning implement which is related to calculation learning for younger children and enables the visually learning of the principle of subtraction irrespective of a form of a booklet or a form of a sheet, and sufficient in convenience at a low price, and to provide a learning set using the same.

In the learning implement 1 keeping its sheet-like support body topped with a subtraction question 2, an answer space 3 to write the answer to the question 2, and the same number of coloring images 4 as the maximum value of the number used in the question 2, the coloring images 4 on the learning implement 1 are colored in a normal temperature range and discolored by heat. The learning set includes the learning implement 1 and a writing utensil 7 housing ink 9 which is writable on the learning implement 1 and erasable by heat.