本文以臺灣日治時期發行之《臺灣語典》（1922）作為研究材料，探討《臺灣語典》中部份飲食類借詞的形式種類及詞源。並將《臺灣語典》飲食類借詞與《英廈辭典》、《臺日大辭典》、網頁版《臺灣閩南語常用詞辭典》、《廈門音新字典》、《華英字典集成》、《webilo》等辭書所收錄的飲食類詞彙進行對照，梳理出《臺灣語典》飲食類借詞之形式種類及詞彙來源，並希望對日治時期的飲食文化有進一步的認識。
結果顯示：一、《臺灣語典》對於臺灣語詞彙語音及漢字的選用，參考沿用了比《臺灣語典》時代稍早的廈門語語料，並以當時臺灣人的慣用稱呼為優先。二、飲料類借詞的構詞方式大都以音譯詞在前，後方加上類名的方式，使詞義更清晰。三、日治時期後，才出現日語借形詞，由於臺灣與日本在文字上的同源性，使臺灣語能較輕易地從日語詞借入字形及詞義。四、將《臺灣語典》與現代田野調查結果進行比對，可知隨著臺灣人在日治時期日語化程度提升以後，日語融入臺灣語的現象漸增，廈門語的成分則淡薄許多。

This thesis uses the Taiwan Yudian（臺灣語典）, issued by the The Monopoly Bureau of the Governor-General's Office in 1922, as a research material to discuss the types and etymology of some dietary loan words. And combined the loan words of the other dictionaries such as Taiwan Yudian with the English And Chinese Dictionary of the Amoy Dialect（英厦辭典）, Taiwan- Japanese Dictionary （臺日大辭典） , the web version of Dictionary of Frequently-Used Taiwan Minnan（臺灣閩南語常用詞辭典）, etc. Dietary vocabulary included in these dictionaries could be used for comparing the difference of the word’s composing, and for highlighting the sources of dietary loan words in Taiwan Yudian. In addition, we hope to have a further understanding of the food culture during the Japanese occupation of Taiwan.
The results show that: First, the editor Iwasaki（岩崎） have referenced and used the Amoy Dialect corpus earlier than the Taiwan Yudian. Second, the beverage loan words were mostly formed with transliterated parts first, and followed with the classified parts, which made the meaning of words clearer. Third, Japanese loan words was boom up in Taiwan languages because Taiwan and Japan are homologous in writing with Chinese characters, make it easier for Taiwanese to borrow the shape and meaning from Japanese words. Fourth, by comparing Taiwan Yudian with the results of the field researches, it can be seen that after the Japanese occupation period, Taiwanese’s Japanese became better, more Japanese integration into Taiwanese vocabulary, and less Amoy dialect rested.