Cross-boundary carbon dioxide emission due to final demand in China and Japan were analyzed by using International Input-Output table for China and Japan, 1985. Differences of the emission patterns correspomding to the stage of economic growth in each country were observed as follows: 1) more than several times of greater intensities were observed particularly in the sector of electricity, chemistry, machinery etc. in China than in Japan;2) responsive and influential features in China and Japan sectors indicated difference of the stage of growth respectively; 3) estimated cross boundary carbon dioxide emission was nearly 1% and 5% of total emission in China and Japan respectively excluding trade with other countries, and it was found that the direct import of machinery by China related to investment and indirect or raw material import by Japan related to food and textiles mainly cause of the cross-boundary embodied emission.