本文以客家委員會『客語詞彙資料庫系統平台』（簡稱「平台」）為資料抽出日語借詞，考察分析其用字法或音譯法，闡明當代客語中日語借詞的轉寫或表記情形。研究結果顯示：1）現代日語借詞除了借形詞之外，也大量出現借用一般外來詞採用的音譯法（音韻轉寫或借用），而我們也可以揭示如日語片假名機能的客語表音文字一覽表。2）借音詞當中有很多表記偏離日語原音，缺乏音韻相似性。3）對於年輕的客家族群而言，完全保留日語形音義的「完全移借詞」恐怕認識不多；而借形法①（國語的字形 日語音讀）過度依賴國語表記；借形法②（日語字形 客語音讀）則是多數客家人都沒有意識到其造語過程的存在。4）「平台」中「日語辭義」的部分有許多需要訂正的地方，對於借詞的固定、管理還有需要努力改善的空間。

This research analyzes the use and transliteration of Japanese load words in Hakka Dialect by using the data of ”客家詞彙資料庫系統平台 (The data base system platform of Hakka's vocabulary)” (”Platform” for short below), to expound Japanese load words' transcription and written form. The results of this research are as follows: 1) Japanese load words uses the method of ”transliteration” a lot to create words, and we also can make a phonetic list like ”KATAKANA” in Japanese. 2) Many of ”transliterations” deviate from the pronunciation of Japanese, lack of the similarity of phoneme. 3) For young group of Hakka, they don't know much about ”complete transplanting words”(means keep the writing, phoneme, and meaning of Japanese). And the problem of ”transliteration”①(writing in Chinese pronounced in Japanese) is depending on writing in Chinese too much. The problem of ”transliteration”②(writing in Japanese pronounced in Hakka) is most people are not conscious of the process of creating them. 4) There are many parts need to be corrected like ”meaning of Japanese” in ”Platform”. It also need to be improved in fix, management of load words.