Salt stress is an important environmental factor affecting crop growth and development. One of the important ways to improve the salt tolerance of rice is to identify new salt-tolerance genes, reveal possible mechanisms, and apply them to the creation of new germplasm and the breeding of new varieties. In this study, the salt-sensitive japonica variety Tong 35 (T35) and salt-tolerant japonica variety Ji Nongda 709 (JND709) were used. Salt stress treatment with a 150 mmol/L NaCl solution (the control group was tested without salt stress treatment simultaneously) was continued until the test material was collected after the rice germination period. Twelve cDNA libraries were constructed, and 5 comparator groups were established for transcriptome sequencing. On average, 9.57G of raw sequencing data were generated per sample, with alignment to the reference genome above 96.88% and alignment to guanine-cytosine (GC) content above 53.86%. A total of 16,829 differentially expressed genes were present in the five comparison groups, of which 2390 genes were specifically expressed in T35 (category 1), 3306 genes were specifically expressed in JND709 (category 2), and 1708 genes were differentially expressed in both breeds (category 3). Differentially expressed genes were subjected to gene ontology (GO), functional enrichment analysis, and Kyoto Encyclopedia of Genes and Genomes (KEGG) pathway analysis, which revealed that these genes belonged to three main classes: molecular function, cellular components, and biological processes. KEGG pathway analysis showed that the significantly enriched pathways for these differentially expressed genes included phenylpropane biosynthesis, phytohormone signaling, and the interaction of plants with pathogens. In this study, we provided a reference for studying the molecular mechanism underlying salt tolerance during germination.