Bilateral control has long been researched as a technology that facilitates the tele-operation with feedback of haptic sensation. However, it is well known that the time delay for communication between master and slave systems easily deteriorates the performance of the haptic communication. This study focuses on the use of nonlinear filter for bilateral control under time delay. It is known that the time delay in communication degrades the rendering performance of haptic sensation. The filter employed in this study is SPAN (Split PAth Nonlinear) filter, which enables the independent design of gain and phase characteristics for fundamental wave. By the filter, it is expected that the design freedom of controller is increased and performance of haptic communication under time delay is recovered. The validity of the proposed system is shown by simulation and experimental results.