Multilingual machine translation means the machine translation that is for more than two languages. Common transfer means the transfer in which we can reuse the transfer rules among similar languages according to linguistic typology. Therefore, the multilingual machine translation based on common transfer is the multilingual machine translation that can share the transfer rules among languages with similar linguistic typology. This paper describes the linguistic modeling for multilingual machine translation based on common transfer under development. This linguistic modeling consists of the linguistic devices such as 1) multilingual common Part-of-Speech set, 2) multilingual common transfer format, 3) multilingual common transfer chunking, and 4) multilingual common transfer rules based on linguistic typology. Validity of this linguistic modeling for multilingual machine translation is shown in the simulation. The multilingual machine translation system based on common transfer including Korean, English, Chinese, Spanish, and French will be developed till 2018.