New discontinuity factors (DFs), i.e., individual and common DFs, for the simplified P3 (SP3) theory are proposed. In the individual DFs, two DFs are used for zeroth- and second-order angular moments in order to preserve first- and third-order angular moments of SP3 at a surface of the homogenized region. Contrarily, the same value of DF is used for zeroth- and second-order angular moments, and the first-order angular moment is preserved in the common DF. Theoretical derivation for these DFs are described, and then, actual numerical calculation procedures for these DFs are explained. Verification results in color-set geometries loaded with UO2 and mixed oxide fuel assemblies indicate the validity of the present method for cell-homogenized pin-by-pin SP3 calculations. Homogenization errors on keff and pin-power distribution are significantly reduced by the present DFs. The proposed DFs can be used for practical pin-by-pin core analyses using the SP3 theory.