The main focus of research papers on listening teaching published in recent years is the theoretical meanings of decoding on the training of listening comprehension ability. Although in many research papers the bottom-up approach and top-down approach, information processing mode theory, are applied to illustrate decoding and to emphasize the significance of the existing background information in one's memory on listening comprehension, the formation process of the background information, i.e. the formation process of the "code" or "scheme", is not explained and explored. This papers discusses and explores the three stages in listening comprehension of students of Japanese specialty, that is, the stage of "coding", of "decoding" and of "making notes" and aims at clarifying the inherent characteristics of Japanese listening courses.