Language is an important part in social life and socializing, whenever and wherever a person is, the language is very important because without language human can not interact and understand each others, a relationship is not going to exist between human beings if there is no language. Today Japanese as a foreign language is in great demand by the people of Indonesia, whether students or anyone who is interested in Japanese. In a further interest, the Japanese language is studied as a science language used to study in Japan or as an introduction to the language of the Japanese companies that are outside of Japan. So one way to understand the Japanese way of thinking is to communicate using Japanese. The concept of grammatical Japanese is much different from the Indonesian, for example, the structure of Japanese sentence using the pattern of subject (S) the object (O) predicate (P) shortened to SOP, while the Indonesian sentence structure uses the pattern of subject (S) predicate (P) objects (O) shortened to SPO, Japanese is also familiar with change of verbs that is not familiar in Indonesian. This study focuses on analyzing Indonesian and Japanese nouns by comparing the terms of the noun form of both languages. This study uses lingual contrastive analysis in which the elements of the two languages studied and were drawn conclusions as the final outcome of this study. The research result is that elements in Japanese noun (subject, object) are determined by particles such as WA, O, and more. While in the Indonesian language there is no word following grammatical system of the object. Elements of noun in Indonesian is determined by the order of words in a sentence. Indonesian and Japanese nouns are equally occupying the function of the subject, the object, which refers to names of people, places, etc.