The kernel is the basic software to facilitate the building of higher level structured operating systems. For the study of the kernel implementation, we transfer the virtual machine for the Concurrent Pascal, which is a language for writing a structured operating system, from PDP-11/45 to SYSTEM-100/80. The virtual machine, which is called as a Concurrent Pascal Machine, consists of the kernel and the code interpreter. The thesis describes the characteristics of the Concurrent Pascal, and the problems in transferring the virtual machine. And we present some solutions for them.