This paper investigates "Wa" phrases related to the complementizer phrase (CP) layer, which indicates the pragmatic function of sentences, and the "Ga" case referring to a tense phrase (TP), which shows the propositional meaning of sentences. According to Kuno (1973), the particle "Wa" functions in two ways: as a Thematic Topic or a Contrastive Topic, and the "Ga" case has three functions: Exhaustive Listing, Neutral Description, and Nominative Object. By examining these syntactic functions, we posit that "Wa" phrases have two kinds of movement: inside the TP and toward the CP layer, and "Ga" phrases move to Spec TP and the CP layer. On the basis of the refinement of the Japanese CP layer, we clarify the distinction of the CP layer between Japanese and Italian.