Lyric has a dual aesthetics of literariness and musicality. Besides, Japanese animation lyrics are concerned with the cartoon plots and to enrich the feelings contained, which includes cure, blood, joy and new century music four categories, so the translation of lyrics can usually affect the audience understanding of the cartoon itself. It intends to analyze the formal beauty of phonetics, lexicon, and syntactic level, and the non-form beauty of the emotional style as a whole and cultural level from both sides of the aesthetic subject and object in the theory of translation aesthetics.