There are a number of different approaches to this depending on whether you want to do a one-time import or retain a link between the content in MS Project and JIRA.
If all you want is to import once and stop updating MS Project then the easiest approach is to create a CSV file as explained here. https://confluence.atlassian.com/jira/importing-data-from-csv-185729516.html
However, if you want to retain a link then you need to consider a plugin. Here are some options.
https://marketplace.atlassian.com/plugins/com.ecliptictech.connector/overview
http://www.taskadapter.com/user-guide/atlassian-jira/atlassian-jira-and-microsoft-project-integration-step-by-step-guide/
There are other options that you may also want to research depending upon your exact requirements.
See https://marketplace.atlassian.com/search?application=jira&category=&cost=&hosting=&marketingLabel=&q=ms+project
It looks like you're new here. Sign in or register to get started.