Abstract: Whether the limitation of action has expired is something objective, and needes to be proved by the parties who have to take the responsibility of burden of proof. However, sometimes judges are confused in determining which party should take the very responsibility in the judicial practice. The authors firstly discuss what effects the limitation of action brings, pointing out that expiry means the debtor gains the right to demur to repay. Secondly, the authors tells the difference between the procedural demurrer, denial and civil demurer, explaining that the procedural demurrer is different from denial; demurrer to repay is one kind of procedural demurrer. The party who denies facts doesn't need to take the responsibility of burden of proof while the party claiming procedural demurrer needs. Finally, the authors discuss who and how should take the responsibility basing on the theory of Rosenberg.