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Branches of Comparative Typology as to two plans of language

Formal typology deals with the units of expression plan of the language which belongs to various levels of language hierarchy.
The ultimate goal of Formal typology is identifying formal universals. The major tasks of Formal typology embrace but are not limited to the following:

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  reveal external or formal features of the language;
  
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  establish common principles of thescript, e.g. graphic systems, alphabets, thesystem of transcription signs, punctuation;
  
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  establish formal structures of the syllable, composite words, word combinations;
  
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  establish theformal structure of the sentence etc.
  

Semantic typology is a branch of Comparative Typology studying thesemantic structure of the language and related to the units of content plan. The ultimate goal of Semantic typology is identifying semantic universals which are directly related to the deep structure of the language. Other issues considered in the frames of Semantic typology are: identifying aims and problems of Semantic typology, defining different semantic fields for comparative analysis, grouping words on the basis of semantic signs, defining semantic fields in different languages, creating criteria to define semantic categories, elaboration of the principles of compiling semantic comparative dictionaries and many others.
Some scholars debate that there is no need to distinguish Semantic typology into a separate branch as similar issues are studied under the scope of Lexical typology. The major difference between the two seems to lie in the following: Semantic typology operates with the units of theemic level and is indifferent to theethic identity of compared languages.
The comparison may be of two types: substantialand non-substantial.
Under substantial comparison, linguists mean comparison of some concrete things or objects, e.g. sounds, digits, numbers, etc. Under non-substantial comparison, linguists mean comparison of systems and their elements.
At the early stages of development of typology as a science, the major role is longed to thesubstantial comparison, which is considered primary. Yuri Rojdenstvenskiy' wrote "...in General Linguistics the relations between language systems based on substantial features. The languages were considered cognate because the linguists found principal similarity in their substance: sound and content». Non-substantial comparison played a significant role in shaping Comparative Typology as an independent science.
There are two approaches to language description: internal and external.