黃塗活版所是臺灣最早大量出版歌仔冊的印刷所，本文以該出版社為中心，往前探究該社與大陸出版的歌仔冊在語文上的異同，並與之後臺灣出版的歌仔冊相對比，以掌握歌仔冊在語文發展上的歷史脈絡。首先，界定歌仔冊語文發展的分期，接著以同時具有大陸和臺灣黃塗活版所出版的28本歌仔冊，進行歷時性的研究，並以此作為論述語文演變的基礎。觀察發現，大陸歌仔冊保留較多的官話詞彙，這些詞彙在黃塗本多改為相應的古漢語詞彙，少數改為閩華共通詞彙。大體上黃塗本參考、承襲大陸歌仔冊的情形非常嚴重，即使詞彙選用有不同，黃塗本也顯得非常保守，未見有明顯的本土化或口語化的痕跡。其次以「合」（kap/kah）、「共」（kāng）、「予」（hōo）等為例，探討其漢字書寫和語法功能的關係，我們發現大陸或黃塗本歌仔冊可能落在「共」統轄了單邊構式和對等連接構式，「合」統轄了協同構式和單邊構式的格局。另外，大陸和黃塗本歌仔冊完整保留了「乞」充當給予動詞、使役動詞和被動式中的施事標記三種用法。

Huang-tu Letterpress 黃塗活版所 was the first printing house in Taiwan to publish a large number of kua¹-a²-tsheh⁴ (folk songs 歌仔冊). The present article takes the letterpress as its central focus, exploring the similarities and differences in the language of kua¹-a²-tsheh⁴ published by Huang-tu and the mainland, and then compares these elements with works published in Taiwan in later periods to grasp the historical development of kua¹-a²-tsheh⁴ in regards to language. First, we define the stages of development of the language of kua¹-a²-tsheh⁴ and then conduct a diachronic study of twenty-eight kua¹-a²-tsheh⁴ published both by the Taiwanese Huang-tu Letterpress and in the mainland, using this as the basis for discussing the evolution of related language. We have observed that mainland kua¹-a²-tsheh⁴ retain a remarkably greater Mandarin lexicon, most vocabularies of which have been changed to their corresponding ancient Chinese counterparts in the works of Huang-tu Letterpress and a few of which have been changed to common vocabularies of both Min and China. Generally speaking, the situation concerning the reference and inheritance of mainland kua¹-a²-tsheh⁴ by Huang-tu Letterpress is rather strict. Although the selection of vocabularies is different, Huang-tu Letterpress appears very conservative and there are no obvious traces of localization or colloquialization. Next, this article takes “kap/kah” 合, “kāng” 共, “hōo” 予, etc. as examples to explore the relationship between the writing of Chinese characters and their grammatical functions. We have found that in the case of mainland or Huang-tu Letterpress kua¹-a²-tsheh⁴, “kāng” appears in both a unilateral and co-ordinate relationship, and “hōo” emerges in co-participation and unilateral relationships. In addition, kua¹-a²-tsheh⁴ published by Huang-tu Letterpress and in the mainland completely retain the three usages of qi 乞 as a verb of giving, a causative verb, and the agentive marker in the passive.