Reading and listening are receptive skills, and they have intrigued the researchers to understand the relationship between the two in L1 and in L2 contexts. Despite the fact that research in L1 context has shown an empirical support for the interrelationship of the subskills underlying reading comprehension (RC) and listening comprehension (LC), the findings in an L2 context are limited and inconsistent (Jeon&Yamashita, 2014). Besides, the relationship in terms of sub-skills underlying has not been examined thoroughly (Aotani, 2011).  Hence, the purpose of this study was to check the relationship between sub-skills shared between RC and LC. First, different subskills in applied linguistics, proficiency tests and in five different EFL textbooks with all available proficiency levels (in total 25 books) were checked, and a final taxonomy of RC and LC subskills was prepared. Upon this taxonomy, thematic tests were developed at A2 and B2 levels on a CEFR scale, each level attempting to measure ten common subskills shared between RC and LC, and seven subskills exclusive to RC, and four subskills exclusive to LC. The number of participants in the final data analysis was 62 at RC and LC tests at A2 level, and 60 at RC and LC tests at B2 level. To answer the research questions, factor analysis did not show a commonality between the common subskills of RC and LC at both levels. However, correlation analysis revealed that there appeared to be a transfer between the two pairs of common RC and LC subskills (reading and  summarizing information and listening and summarizing information; reading and transferring information to the picture and listening and transferring information to the picture) at A2 level tests. Further, some implications and suggestions were made for the theory and practice.