The role of executive function training in supporting child development has been increasingly studied. Executive function is largely related to the prefrontal cortex. The anterior portion of the prefrontal cortex, which is area 10 on the Brodmann map, is essential for the emergence of higher-order executive functions. Accumulating evidence indicates that mental abacus training, which is closely related to mathematics education, activates the prefrontal cortex. Based on these findings, it can be hypothesized that the mental abacus is valuable for training more advanced functions. Therefore, this study analyzed the activation of children's brains with a focus on the frontal pole (Brodmann area 10). The results illustrated that mental abacus task more strongly activated the brain than piano task, the marshmallow test, or letter-number sequencing tasks. Thus, it was suggested that the mental abacus is valuable for training higher-level executive functions (i.e., frontal pole).