The present invention relates to a method for the notification of a resource subscription in a machine-to-machine (M2M) system and devices for same, the method comprising the steps of: detecting a change in the resources to subscribe to comprising a subscription resource as a child resource; generating a notification message including a value indicating the event category of the change in accordance with the second attribute information configured in the subscription resource; and determining if a reception device is reachable on the basis of the scheduling information configured in a scheduling resource for an M2M device and the scheduling information configured in a scheduling resource for the reception device, wherein: if the reception device is determined to be reachable on the basis of the scheduling information, the notification message is immediately transmitted to the reception device; and if the reception device is determined to be unreachable on the basis of the scheduling information, the notification message is processed by the M2M device according to the value of the first attribute information configured in the subscription resource, and the processed notification message is transmitted to the reception device after the reception device is recovered to a reachable state.