The purpose of this study is to explain phonological processes and phonological rules foreign language absorption words into Japanese through the study of generative phonology transformational. This study uses a qualitative descriptive method. Data sources obtained from written sources, namely in the form of words derived from a dictionary of absorption words Japanese language. The results of this study are that it is known that there are 7 phonological processes that occur on the process of absorption of English words into Japanese is as the following: (1) the process of adding the /u/ segment at the end of the word, (2) adding the /o/ segment in the end of the word, (3) the addition of the /u/ segment in the middle of the word, (4) the addition of the /o/ segment in the middle word, (5) substitution of phoneme /l/ into /r/, (6) substitution of phoneme /v/ into /b/, (7) addition segment /i/, (8) Substitute the phoneme /t/ into the phoneme /c/. The process of phonological change in the absorption of English into Japanese is influenced by internal factors namely the difference between the phonological systems found in English and Japanese.