Life and death are important lessons of life. Between the two, death is a difficult lesson people want to avoid but fail to, and also a problem people want to solve but fail to. As it is well known, Chinese have avoided talking about death ever since the ancient times, treating it as a taboo. Comparatively speaking, Japanese, not afraid of death, confront death as it is. They even have a tendency to beautify death. How exactly do Japanese think about death? How do they beautify death? This paper uses an Early Modem representative work of suicide for frustrated love in Japan, ”Sone Zaki Sin Juu,” as an example to first examine the Japanese understanding of love and death in Early Modem times through the suicide event described in the work and then to construct the Japanese concept of love and death. In light of theology, this paper investigates the connection between suicide for frustrated love and Buddhist thoughts, explores the causes of the idea of suicide for frustrated love, and explicates how Japanese beautify death by means of Buddhist thoughts. Finally, from a comparative point of view, this paper discusses Chinese and Japanese concepts of love and death with an attempt to analyze the differences of such concepts between the two cultures. It is hoped that this paper may help clarify the Japanese concept of death and the differences of Chinese and Japanese concepts of life and death. It is hoped that this paper may offer its little contribution to the study of life and death in Taiwan.