Reading and writing in the second language (L2) is a very difficult process, involving the communication between native language (L1) and second languages. Previous studies have shown that bilingual learners use their marker graphic L1 (Chinese) to read the neural system and apply it to the letter two (English) reading. Functional magnetic resonance imaging (fMRI) was used to investigate the differences of brain activity during semantic and phonological processing. In the experiment, semantic and phonological processing related tasks in Chinese and Japanese were used to explore the differences of brain activity between Chinese and Japanese bilingual and Japanese subjects by judging different brain activation in the task. The results showed that for Chinese and Japanese bilingual subjects, the subtraction of Chinese semantic judgment task and Chinese pronunciation judgment task did not get the difference brain area, while the subtraction of Japanese semantic judgment task and Japanese pronunciation judgment task got the difference brain area, It is mainly manifested in the right anterior frontal gyrus (Ba8 / 9), left fusiform gyrus (BA37) and right temporal lobe (Ba22 / 38); for Japanese subjects, the subtraction of Japanese semantic judgment task and Japanese pronunciation judgment task leads to the difference between the two brain regions, mainly in the left superior temporal gyrus (Ba40) and left temporal lobe (Ba22) and so on.