近世唐音的材料，主要是佛教黃檗宗、曹洞宗課誦經典，與明代傳入日本的古琴樂譜記音，除此之外就屬長崎出身唐通事岡嶋冠山編輯標音的唐話教材《唐話纂要》、《唐話便用》、《唐譯便覽》、《唐音雅俗語類》等書，以及各種實用性參考書籍，其中包含有注釋或標音的材料。《唐詩選唐音》一書是18世紀江戶時代唐通事教養的讀本，為疑似唐通事身份的劉道標注片假名的著作，內容標音受到佛教心越系唐音與譯官系岡嶋冠山唐音的影響。本文取《唐詩選唐音》一書輕唇音收字做觀察，發現劉道不但將近代漢語「非、敷、奉」合併記錄在標音中，也見到劉氏處理當時日本語本身唇音與喉音合併的變化。在觀察過程中，以吳音、漢音及近世唐音做參考，並且以時代接近的岡嶋氏前列四本著作做詳細對照，仔細比較其標音的異同。

Researchers study the modern Tang-hua with the Buddhist classics of Huang-po school and Sōtō School, and anthologies of Guqin, which were transmitted to Japan in Ming Dynasty. In addition, scholars also rely on the textbooks for Tang interpreter (Toutuuzi) edited by Okazima Kanzan, such as Compilation of Tang Hua (Tang Hua Cuan Yao), Handbook of Tang Hua (Tang Hua Bian Yong), Handy Compendium of Tang Translation (Tang Yi Bian Lan), Collection of Formal and Colloquial Tang Yin (Tang Yin Ya Su Yu Lei), and so on. They include annotations or phonetic notation which are of value for the studies of modern Tang-hua. As one of the most important Toutuuzi textbooks in Edo period, Tang Poetry Anthology and Tang Yin (Tang Shi Xuan Tang Yin) includes some Katakana influenced by Okazima Kanzan. It is believed that this book is edited by Toutuuzi Liu Dao-Biao. This paper mainly focuses on the labial-dental (light-dental) in Tang Poetry Anthology and Tang Yin. It is observed that Liu records not only the ”fei, fu, feng” in modern Chinese but also the combination between the labial and guttural in Japanese phonology at that time. Taking Wuyin, Hanyin and modern Toon as references and using the four books by Okazima Kanzan as comparison, this paper also aims to compare and contrast their phonetic notations.