Recently, the use of transfer slab system has increased greatly. However, several construction problems are being encountered owing to its excessive thickness. Therefore, in this study, a transfer slab system that uses a reverse drop panel, which can utilize the facility space of the pit floor by reducing the transfer slab thickness, was considered. To investigate the shear behavior of transfer slab system that uses the reverse drop panel, the two-way shear strength of transfer slab-column connection with the reverse drop panel was analyzed using nonlinear FE analysis. In addition, the two-way shear strength evaluations of transfer slab with the reverse drop panel conducted using the existing evaluation methods were verified by comparing the strengths predicted by those methods with the results of nonlinear FE analysis.