This study extracted Chinese characters which correspond to the syllable (C)a in Modern Chinese from Japanese Table(2010), and analyses the correspondences of Modern Chinese and Sino-Japanese. T he findings show that syllable (C)a corresponding to Sino-Japanese is 17 -at sounds, 17 -a sounds, 10 -o u sounds, 4 -ak sounds, 3 -ai sounds, 2 -ja sounds, 2 -i sounds, 1 -an sound, 1 -et sound, 1 -ot sound. a:at corresponds to 17 sounds among these rhymes of entering tone in Group-Shan( ). Stop coda -t w as dropped in Modern Chinese, but in southern dialects some Chinese characters pronounced with stop cod a -t or glottal stop ʔ. In Sino-Japanese entering tone in Group-Shan( ) appear as -at type. a:a corresponds to 17 sounds among these 1st or 2nd rhymes of Group-Guo( ) and Group-Jia( ). 1st or 2 nd rhymes of Group-Guo( ) and Group-Jia( ) always appear as syllable (C)a in Modern Chinese. 1st rhyme appear as -a type, 2nd rhyme can be reflected as -e type or -a type in Go’on. 1st or 2nd rhymes all appear as -a type in both Sino-Japanese Kan’on and Go’on. a:ou corresponds to 10 sounds among these rhymes of entering tone in Group-Xian( ). Stop coda -p was dropped in Modern Chinese. In Sino-Japanese entering tone in Group-Shan( ) appear as -aɸ type, -aɸ became to -au type because Hagyotenko( ) and -au type became to -ou type because the elo ngation of vowel sounds. In addition, some Chinese characters were shown as a:ak(拓・落), a:ai(大), a:ja(茶), a:i(罷), a:an(納), a:et (刹), a:ot(發) correspondences but these Chinese characters are exceptions to general phonological rules.