This study investigated discourse structure of discussion between advanced Taiwanese Learners of\Japanese and Native Speakers. This survey was carried out using a role-play of a discussion scene.\The data was collected in Taiwan.\The result shows that the advanced Taiwanese Learners of Japanese attached importance to their\own experience, held the initiative of the conversation, gained empathy from the person whom they\were speaking to, and dealt with the situation when different opinions occurred. It is found that the\advanced Taiwanese Learners of Japanese were discussing in a positive attitude. On the other hand,\Native Speakers attached importance to objective information, coordinated with others, and regarded\others ’ opinion as high priority. The evidence indicates that the Native Speakers have cooperative\conversation-style.