Regarding the teaching of reading comprehension, we face the problem of insufficient focus put on "interpretation." I think that in order to eliminate this problem, we must consider reading comprehension to be "communicative action." In other words, the author's purpose is revealed by following his or her thought process. This study examines whether the incorporation of two particular concepts into material analysis is effective as a method of placing appropriate focus on "interpretation" when teaching reading comprehension (that is, a method of understanding the author's purpose and thought process). The two particular concepts are C. S. Peirce's "abduction" and J. Habermas' "communicative action." Upon studying and comparing this new method of analysis and past methods, it was found that the new method allows the author's purpose and thought process to be understood clearly. Based on this finding, a study was conducted on the significance and teaching methodology of reading comprehension of logical text in high school language classes.