本論文中，筆者藉由研究泰雅語中的日語借詞來探討以下幾點: (1) 語音轉譯; (2) 音節轉換; (3) 名詞在借詞上的普遍性是否也能套用在泰雅語中的日語借詞; (4) 哪些領域的詞彙最容易出現借詞現象。
筆者參酌Loanword Typology Project 所提供的詞彙意義表收錄了1257個泰雅語單詞，並從當中發現109個日語借詞具有以下幾點特性: (1)在元音的語音適應方面，元音的前後位置比上下轉移較為重要。(2)在輔音的語音適應方面，日語中濁塞音的[-continuant]辨音特徵轉換成[+continuant]。日語擦音部分則在泰雅語借用時改變了發音部位，但發音方法則維持不變。(3)在日語借詞的音韻歷程上則有長輔音單音化及鼻音現象。(4)至於音節結構的部分則因泰雅語較不受音節限制而少有衝突。此外，日語的聲調轉換成泰雅語時則依音節的數量而有系統的改變重音位置。(5)名詞類借詞遠遠多於其它各詞類借詞，這與Muysken (1981)的hierarchy of borrowability(詞彙的可借用性)相符。(6)依Haspelmath and Tadmor (2009)的詞彙分類領域發現泰雅語中日語借詞最常出現在下列五類: (i)現代世界(64.14%)、(ii)宗教與信仰(17.65%)、(iii)衣著與裝飾(13.46%)、(iv) 血族關係(13.43%)，以及(v)飲食(13.24%)。依據Thomason(2001)的借用等級，日語和泰雅語接觸關係屬於第一級的偶然接觸(the casual contact)。

The purpose of the study is to examine changes that have taken place when Japanese loanwords are borrowed into Atayal. A number of research questions are addressed in this study: (i) how are foreign phonemes adapted in Atayal? (ii) how do Atayal speakers nativize foreign syllable structures that are incompatible with their native phonology? (iii) nouns and adjectives have been claimed to be most easily borrowed cross-linguistically (Whitney 1881; Haugen 1950; Muysken 1981). Can this phenomenon be found when it comes to Japanese loanwords in Atayal? (iv) which semantic fields of loanwords are found in Atayal and which field contains the highest percentage of loanwords.
After analyzing 109 Japanese loanwords out of the 1257 Squliq Atayal items that I collected based on the Loanword Typology (LWT) meaning list, the following observations are made.
First, in the adaptation of Japanese-Atayal vowels, backness is more important than vowel height.
Second, in phonological adaptation of consonants, the continuant feature is changed from [-continuant] to [+continuant] in voiced stops. In fricatives, the manner and laryngeal features tend to be preserved, leaving only changes in the place of articulation features.
Third, two phonological processes are found to be employed in the adaptation of Japanese loanwords in Atayal: loss of gemination and nasal assimilation.
Fourth, Atayals have less trouble nativizing Japanese syllable structures because they are similar. Instead of the ultimate-stress rule in Atayal, stress is assigned differently in Japanese loanwords depending on the number of syllables.
Fifth, nouns are more likely to be borrowed in loanwords from Japanese in Atayal. This conforms to the hierarchy of borrowability proposed by Muysken (1981) where nouns tend to be the category that is more likely to be borrowed than other lexical categories.
Sixth, based on the semantic fields proposed by Haspelmath and Tadmor (2009), five fields containing the highest loanword rate in Atayal are: (1) Modern world (64.14%), (2) Religion and belief (17.65%), (3) Clothing and grooming (13.46%), (4) Kinship (13.43%), and (5) Food and drink (13.24%).
Based on the borrowing scale proposed by Thomason (2001), the Japanese language contact in Atayal can be categorized in the first level: the casual contact.

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