Abstract
The Kanji character set is the most fundamental agreement in the characters based information system. In particular, since the unified Kanji code set is required for the computer based information systems, the Kanji code set has been revised according to progress of the information technologies. However, it can be thought that the difference of the Kanji character set depends on the difference of philosophy in the Kanji character information system through comparison with Japan and China about the treatment of variant characters. In this paper, the situation of variant characters in the Kanji character set is caught with the design of character based information systems, and we discuss about the difference of the system concepts through comparison with Japan and China.