In this paper, we studied the principle of Left and Right phonetic notations of Mako-Inkyo compared with Go’on・Kan’on. The results are summarized as follows. 1) The first rhyme Hao (豪) appear as -au type in Go’on・Kan’on, and appears as -o・-ou types in Labial; however, both Go’on and Kan’on were written -au type in Mako-Inkyo. 2) The second rhyme Yao (肴) appear as -eu type in Go’on, and appears as -au・-o types in Labial・Dental; however, Go’on was described only as -jau type in Mako-Inkyo. 3) The third rhyme Xiao (宵) appear -eu type in Go’on・Kan’on; however, it was described as -jau type in Mako-Inkyo. 4) The fourth rhyme Xiao (蕭) appear -eu type in Go’on・Kan’on; however, it was described as -jau type in Mako-Inkyo.

Mako-Inkyo , Kana Notations , FanQie , Group Xiao