It is crucial to focus on the structure and reasoning process of judicial decisions, while their diversified functions at different levels are recognized among jurists.Observers usually challenge the reasoning of judicial decisions based on empirical research. From a comparative law perspective, it is worth noting that both continental and common law legal systems value judicial reasoningand appear to reach similar objectives merely through different means. This chapter aims to address two questions by examining the relevant concerns raised by scholars in China and comparing the structure of judgments in China with those of Germany and Japan. On one hand, regarding the reasoning in judicial decisions, this chapter will explore the function of the part of facts in Chinese judgments and determine which items should be covered here. On the other hand, this chapter will examine the scope of the part of judicial reasoning and evaluate whether it should incorporate the specific reasons with regard to factual and legal issues simultaneously.