This study aimed to investigate whether advanced Chinese learners of Japanese show differences in the processing of Japanese sentences presented in an auditory format based on the sentence structure and whether these differences vary depending on working memory capacity. In the experiment, participants were required to make true-false judgments on whether each SOV and OSV sentence matched a sentence presented auditory as a single sentence and subsequently shown visually. The dependent variables were the reaction time and the percentage of correct responses in the true-false task. The experimental results demonstrated that SOV sentences incurred a lower processing load than OSV sentences. indicating that sentence structure influences auditory processing. Additionally, it was observed that the processing speed was contingent upon the size of working memory capacity, with learners possessing smaller working memory capacities exhibiting an earlier occurrence of the syntactic-meaning interface.