In the course of making electronic services and facilities more widely accessible and usable, more and more IT systems are incorporating smart cards as a component. We analyzes the side channel attacks for the smart card and similar security evaluation criteria for smart card protection profiles based on the common criterion. Futhermore, we proposes the smart card security evaluation criteria for side channel attacks about vulnerability assessment activities in Security Assurance Requirements. It can be useful to evaluate a cryptosystem related with information security technology and in addition, it can be applied to building smart card protection profiles.