日語的「重音」及華語的「聲調」被歸納為不同的重音（廣義）類型（斉藤1998）。前者為音節間高低差異所產生的重音（高低重音）。相較於此，後者則為音節內部上昇下降所產生的重音（聲調）。因此，台灣學習者在學習日語的重音時，會產生困難。另一方面，對於台灣學習者的重音指導，似乎主要以「靜態音調觀」，使用「上下」的兩段觀說明居多。然而，觀察實際的發音情形，以「動態音調觀」，使用分為「上中下」的三段觀指導，可以說是較為理想的。本論文比較了日華兩語重音之差異，並以語言學的觀點，由「舊兩段觀」、「新兩段觀」、「三段觀」、「新三段觀」等重音的階段觀，重新思索使用各階段觀進行日語重音指導的優點與缺點。再由日語教育的立場，將既往的重音指導法進行比較，希望對台灣學習者之日語重音教育提出建議。

Generally speaking, the pitch accent in Japanese and the tones in Mandarin Chinese are based on differences in pitch (Saito 1998). The pitch accent in Japanese refers to the differences of pitch in height within syllables (high and low); the tones in Mandarin Chinese, on the other hand, refer to the changes of pitch within a syllable. Hence learners of Japanese in Taiwan might be affected by Chinese tones, when they are learning Japanese pitch accent. The instruction of Japanese pitch accent in Taiwan is phonologically oriented, from a descriptive perspective, which is based on a two-way distinction between high and low pitch. However, from an acoustic perspective, it is proper to use a three-way distinction, that is, high, mid and low. This paper aims to compare the differences of pitch in Japanese and Mandarin Chinese from Level Analyses: Old 2 level analysis, New 2 level analysis, 3 level analysis and New 3 level analysis. The differences between the four proposals are investigated, and some points will be made for the instruction of Japanese pitch accent in Taiwan.