This study experimentally investigated the mechanism of information processing when performing Japanese-Chinese consecutive interpreting from the viewpoint of language and cognitive factors for Chinese advanced learners of Japanese. This study clarified the followings. (1) Regardless of the individual differences in working memory capacity and the difficulty of the source language, limited cognitive resources are first spent on source language understanding, with target language retrieval also being carried out simultaneously. (2) The degree of retrieval to the target language in parallel depends on the working memory capacity and the difficulty of the source language. In the case of the complex source language, the cognitive resources of participants with large working memory capacity are more abundant than those with small working memory capacity, resulting in significantly better target language performance.