The aim of this paper is to provide a descriptive analysis of transitive verb change-of-state sentence (X ga Y o Z (adj/NV) ku/ni suru), from the viewpoints of syntax, semantics and pragmatics. The main discussion contains the 1) intransitive aspect 2) transitive aspect 3) formal-verb aspect of the main verb ”suru” in these sentences. Furthermore, this paper presents an analysis of verbal noun ”NV” internal structures and semantic features which had not been sufficiently analyzed in my previous paper in 2004.