In the 1970s the theoretical analysis of the process from the decomposition of ST to the recomposition of TT was introduced to Japan through Nida’s works. Remarkably little systematic research has, nevertheless, been conducted into the question of how and to what extent Japanese translation materials can be processed using his models. This book presents the “Three-Layers Analysis” method—a combination of Nida’s and Savory’s analytical techniques—and attempts to analyse the correspondences found between ST and TT. The three layers referred to are: (a) Expression, (b) Information, and (c) Presupposition, which correspond to style of expression, cognitive act and cultural aspect, respectively. The author claims that the method helps us to identify the content from the expressions, observe typical ways of thinking specific to the language and culture, and access the necessity/possibility of using expressions in the language.