This study explores how Chinese learners of Japanese allocate resources for perception and processing of language information in listening comprehension considering attention distribution. The learners’ information-processing mechanism is analyzed in the process of listening comprehension. Specifically, this study controls the individual differentiators of working memory capacity and adopts the approach of dual-task features by simultaneously performing the semantic decision and noise detection tasks for auditory inputs in the experiment. The results show that regardless of the capacity of working memory in the noise detection task, the correct response rate for conditions following the “phrase” was higher than that of conditions within the “phrase.” However, the correct response rate of conditions within the “phrase” in the semantic decision task was higher than that of conditions following the “phrase”. The above findings show that advanced Japanese learners simultaneously perform segmentation of speech flow and semantic processing in terms of unit chunks during the process of listening comprehension.