In this paper, analyzed the teaching aspect of explore through the analysis of differences and similarities between each language to prevent the misuse of language as a part of the comparison between the three countries more adequately and effectively. I suggest that it is a sort of solution to teach aspect of the type described two basic usage first and than gradually close the awning while learning how to improve description of that. Especially, When they teach the introduction of an aspect of Japanese language leaners to Taiwanese who learn Japanese. Furthermore, Taiwanese who speck Chinese as a mother tongue and study Japanese, they understand <了(re)> as mean the end of realization type (complete) corresponding to type only by recognizing that.because of this reason, it is treated neglectfully ro understand <~~ている(teiru)>. so misuse of negligent handling is commonly observed in several cases.