The aim of this study is to consider the counterfactual meaning of the form kanoyouda(kanoyouna, kanoyouni) in modern Japanese. This form represents the abstract meaning of the euphemistic metaphor, but under certain conditions it presents the counterfactual meaning, which means that the situation which kanoyouda represents seems like real but it is not. The counterfactual meaning is represented in the form of mainly ta formkanoyouda, teiru formkanoyouda, stative verbkanoyouda, and noun dearukanoyouda. On the other hand, the counterfactual meaning becomes weak in the form of ru formkanoyouda. Furthermore, this study shows that when kanoyouni clause is used as a essential component in the sentence, it represents the counterfactual meaning.