In this paper, we studied the principle of left and right phonetic notation of Mako-Inkyo compared with Go’on and Kan’on. The results are summarized as follows. 1) The first rhyme of Hou(侯) appears as -u, -uu, -o, and -ou types in Go’on, but they are all -u and -o types, and Dental is written -jo type in Mako-Inkyo. 2) The third rhyme of type B in You(尤) appears as -ju, -u, and -iu types in Go’on, but described as -u, and -ju types in Mako-Inkyo. 3) The third rhyme of type A in You(尤) appears -iu and -ju types in Go’on, but described as -ju type in Mako-Inkyo. 4) The third rhyme You(尤) appear -iu type in Kan’on, but Guttural and Lingual are divided into -iu type, and Dental is described as -juu type in Mako-Inkyo. 5) The third rhyme of You(幽) appear as -eu type in Go’on, but -u, -i, -ju, and -o types in Mako-Inkyo.