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It is well known that the performance of human operators, which is one of the predominant factors affecting the safety of any human-involved systems, is largely attributable to the complexity of tasks. From this regard, in order to evaluate the complexity of tasks stipulated in procedures, Park developed the TACOM measure that consists of five sub-measures. In this study, in order to unravel a potential problem observed in the course of validation studies about the TACOM measure, the revised TACOM (R-TACOM) measure was suggested based on the theory of a task complexity. Although more detailed studies are necessary, the result of this study indicates that the R-TACOM measure is a more proper measure than the TACOM measure in quantifying the complexity of tasks stipulated in procedures.