This thesis uses the angle of linguistic to analyze Japanese loanwords in Taiwanese. From the angle of linguistic this thesis further expounds the type of Japanese loanwords in Taiwanese on three points: 1) Japanese loanwords in Taiwanese have two types: first is type of pronunciation, ¡§transliterlated word¡¨; second is type of writing, ¡§borrowed word¡¨. ¡§Transliterlated word¡¨ have two types: first is ¡§pure transliterlated word¡¨; second is ¡§half transliterlated and paraphrased word¡¨. ¡§Borrowed word¡¨ have four types: first is ¡§self-producted word¡¨; second is ¡§turn borrowed word¡¨; third is ¡§return borrowed word¡¨; last is ¡§turn and return borrowed word¡¨; 2) The most type of Japanese loanwords in Taiwanese is ¡§borrowed word¡¨. It is easier to hear ¡§borrowed word¡¨ than ¡§transliterlated word¡¨, so it is easy for ¡§transliterlated word¡¨ to attract attension, it is difficult for ¡§borrowed word¡¨ to attract attension. 3) The change of Japanese loanwords in Taiwanese performs in pronunciation and meaning. The change of pronunciation performs in consonant, vowel and tones. About the change of meaning, when Japanese vocabularies which have many meaning generally come in Taiwanese, only one or some meanings come in Taiwanese, all meanings do not come in Taiwanese, so when Japanese loanwords come in Taiwanese, the necessary meanings come in Taiwanese, or another meanings are added to original meanings, loanwords do not completely borrow original meanings. These phenomenons perform in amplify, diminish, devolution and accelate. From these points, this thesis researches the form of Japanese loanwords in Taiwanese.