In this paper, a Japanese-Chinese Machine Translation (MT) system using the so-called Super-Function (SF) approach is presented. A SF is a functional relation mapping sentences from one language to another. The core of the system uses the SF approach to translate without going through syntactic and semantic analysis as many MT systems usually do. Our work focuses on business users for whom MT often is a great help if they need an immediate idea of the content of texts like e-mail messages, reports, web pages, or business letters. In this paper, we aim at performing MT between Japanese and Chinese to translate business letters by the SF based technique.