To examine the origin and development of the intercultural communication can find out the different needs and considerations in different ages. The appropriate theory that chooses the right issues good for an object of study, which can make sharp contrast, is most concerned. By doing so, students in Taiwan, will experience and understand the origin of intercultural communication based on the different cultural backgrounds, The approach to the different cultural background depends on choosing an object of study of the intercultural communication Fox’s theory on the intercultural communication utilizes five different layers as a filtering lens to examine miscommunication and systemically distorted communication. The content of the different layers through a filtering lens include five parts: semiotic/metaphorical, cognitive/classificatory experiential/observational, ethnical/political, and hermeneutic/interpretation. Through group dialogue and teaching, senior students of Journalism use different ways of filming the movie “The Last Samurai” to make their case so that students understand the cultural difference by way of cultural view and recognize the miscommunication and distorted communication from different backgrounds through factor analysis and interpretation. Fox’s five different layers as a filtering lens not only provide the new approach to thinking but also create the sensibility to the cause of miscommunication.