In the inversion sentence seen in conversion, many emphasis expressions are used to specify the contents of the previous utterances and to express them exactly. Kinds of emphasis expression in inversion sentence are subject marking, degree marking, and time marking. The subject and adverb which appear mostly in inversion sentence contribute an emphasis expression. The function of subject marking specifies the main utterance body that has been omitted. And the degree expression is used to specify the meaning of an utterance. And the time marking is used to indicate the utterance time and the speech time. Also these expressions, those are subject marking, degree expression and time marking, appear continuos in inversion sentence. The speaker can express own`s utterance clearly using an emphasis expression of inversion sentence.