This paper significantly extends and generalizes our previous paper [1]. Here we discuss explicit general constructions for paragrassmann calculus with one and many variables. For one variable, nondegenerate differentiation algebras are identified and shown to be equivalent to the algebra of (p+1)×(p+1) complex matrices. If (p+1) is prime integer, the algebra is nondegenerate and so unique. We then give a general construction of the many-variable differentiation algebras. Some particular examples are related to the multi-parametric quantum deformations of the harmonic oscillators. * Address until Dec.22, 1992: Yukawa Inst. Theor. Phys., Kyoto Univ.,