The polar low and tropical cyclone type vortices over topography are assumed to be the axisymmetrical and thermal-wind balanced systems, which are solved as an initial value problem of a linearized vortex equation set in cylindrical coordinates. The roles of the sensible and latent heating, friction, and topography in the structure and intensification of the polar low and tropical cyclone type vortices are analyzed. The radial velocity, vertical velocity, azimuthal velocity, and the unstable growth rate including the topography effects are obtained. It is shown that the interaction between the flow and the topography plays a significant role in the structure and intensification of the polar low and tropical cyclone system. The analysis of the topography term indicates that, in the up-slope side of the mountain, the radial inflow and the vertical ascent forced by the mountain can intensify the polar low and tropical cyclone type vortex and increase the unstable growth rate. However, in the lee side of the mountain, the radial inflow and the vertical descent forced by the mountain can weaken the polar low and tropical cyclone type vortex and decrease the unstable growth rate of the polar low and tropical cyclone system. In addition, the evolutionary process and the spatial structure of the polar low observed over the Japan Sea on 19 December 2003 are investigated with the observational data to verify this theoretical result.