研究日本語之外來語已被累積有相當之成果，然而有關中文的外來語的研究則相對很少。本論文以『漢語外來詞詞典」為資料來源，探討有關中日兩種語文的外來語，以借用自日本語的外來語為中心進行比較研究。自為數壹萬多語之外來語中，摘出語源來自日本語之外來語，計有836語。將此等語匯分（1）意譯自英語者，（2）意譯自德語者，（3）意譯自法語者，（4）音譯自外國語者，（5）固有日本語語匯，（6）日本語語匯以「訓讀」發音者，（7）其他，等七類，其中以（1）意譯自英語者為最多。將此七類語匯的狀態和特色進行分析、整理並對照比較中日兩國語外來語之源流、性質等。最後並嘗試檢討中日兩國語，最近所新形成之外來語，發現些許有趣的現象，可做為今後繼續探討的課題。 The research of the foreign words in Mandarin Chinese is scarce when compared with its Japanese counterpart that has accumulated significant results. Adopting the dictionary of “Foreign Words in Mandarin Chinese” as the source of the materials, this study makes a comparison between the foreign words in Mandarin Chinese and those in Japanese with a focus on the foreign words with Japanese origin in Mandarin Chinese. Among more ten than ten thousand foreign words in Mandarin Chinese, 836words derived from Japanese origin. These 836 words can be divided in to seven categories:(1) meaning-based translated from English, (2) meaning based translation from German, (3) Meaning-based translation from French, (4)transliteration from foreign languages, (5) inherent vocabulary in Japanese, (6) Japanese vocabulary with traditional Japanese pronunciation(i.e., ”kun” reading),and (7) others. Among them the first category “meaning-based translation from English” constitute the largest group. Sorting and analyzing the state and characteristics of the seven categories are made. Comparison an contrast of the origins and nature between foreign words in mandarin Chinese and Japanese are also conducted. Moreover, newly formed foreign words in both Mandarin Chinese and Japanese are also endeavor to be investigated and some interesting phenomena are found. Those can be developed into the topics for fucture study.