The purpose of this research is analyzing the recent trend and structural changes of the mutual−dependence relation of China and Japan, by estimating China−Japan International Input−Output Table of 2000 and creating 1990−1995−2000 Linked China−Japan International Input−Output Table at the same time. For the preparation of China−Japan International Input−Output Table, examining the common section classification (Converter) is the preferential topic. The setting of this converter in the input−output table is a thing about intertemporal and different economic systems. In this paper, by explaining China−Japan International Input−Output Table's estimation and the statistic data and clarifying the differences between these statistical data and classification methods of different years, the setting of common section classification is examined.