To reduce the server load and communication costs of machine-to-machine (M2M) systems, sensor data are aggregated in M2M gateways. Aggregation logic is typically programmed in the C language and embedded into the firmware. However, developing aggregation programs is difficult for M2M service providers because it requires gateway-specific knowledge and consideration of resource issues, especially RAM usage. In addition, modification of aggregation logic requires the application of firmware updates, which are risky. We propose a rule-based sensor data aggregation system, called the complex sensor data aggregator (CSDA), for M2M gateways. The functions comprising the data aggregation process are subdivided into the categories of filtering, statistical calculation, and concatenation. The proposed CSDA supports this aggregation process in three steps: the input, periodic data processing, and output steps. The behaviors of these steps are configured by an XML-based rule. The rule is stored in the data area of flash ROM and is updatable through the Internet without the need for a firmware update. In addition, in order to keep within the memory limit specified by the M2M gateway's manufacturer, the number of threads and the size of the working memory are static after startup, and the size of the working memory can be adjusted by configuring the sampling setting of a buffer for sensor data input. The proposed system is evaluated in an M2M gateway experimental environment. Results show that developing CSDA configurations is much easier than using C because the configuration decreases by 10%. In addition, the performance evaluation demonstrates the proposed system's ability to operate on M2M gateways.