This study selected Korea and China-related subject headings among all names contained in Japan 2008 Version of NDLSH, and compared and analyzed the number of headings and the features according to each theme. As the result of analysis, the total number of Korea-related subject headings is 222 including its headings and referent words. At comparing with China-related subject headings, the number of Korea-related subject headings was very small size, and shows many limits in terms of the variety or the specificity of themes. Especially, the facts that ‘Joseon', which is not existed any longer, is used as Korea's nation name, or that Balhae's history is assigned into Chinese history are required to be corrected quickly. Meanwhile, in the China-related subject headings field, multi-racial nation's features are reflected, and are contained many theme names like ancient racial names, each minority's residental area name and its native language which are rarely appeared in Korean theme names field.