In order to determine multiple elements by k0 standardization-based neutron induced prompt gamma-ray analysis (PGA), measurements and evaluation of k0 factors for the elements have been performed. The k0 factors using Cl as a comparator for 27 elements, which are effective for the analysis by PGA, were measured with precision almost less than 3% using the cold and thermal guided neutron beams at JRR-3M. The accuracy of the k0 factors were better than 10% except for the non-1/v elements of Cd and Sm. Neutron spectrum correction is necessary for common use of k0 factors of the non-1/v elements.