Four hundred twenty one NIPPON TUNSI Cognates (NTC), are delineated in this auspicious sui generis discovery. One hundred seven root verbs, one hundred seven different root adjectives, as well as two hundred seven separate root nouns, conjunctions, particles etc, are presented in Tunsi and Japanese (Hiragana and Katagana) including an English translation and a Romanized transcription for each Japanese word. The Sumerian alternation, and the Cassidy Code with its trilogy (apocope, alternations, and reverse) will suffice to bridge and reconcile the Regular Differences (RD) between the Tunsi and the Japanese vocabularies. Another brought forward proof that MT is adumbrated in all languages of our planet. This LRC divulges a simple average of one twenty four (1.24) RD, or Degree Of Separation (DOS) in four hundred twenty one NTC. This research reveals that there is one and only language family. Mother tongue is the proto language, and all others are its various languages