本文基於命名的文化底蘊意義之地名學研究取向，選擇了三灣鄉與南庄鄉北六村共156處新式福德祠的碑文、對聯、香牌等為地名研究對象，嘗試歸納這些新式福德祠蘊含的地名文化特色。其特色主要有：1.在地居民對於新式福德祠地點的認知，受到鄰別行政管理制度的影響較大，但外地人士在對聯的撰寫上，幾乎不考量鄰別的行政管理制度。2.在地居民對於新式福德祠地點的認知，大多為村落與地點的層級，指涉的空間範圍較小，但是外地人士對於新式福德祠地點的認知，則大多是行政村、村落的層級，指涉的空間範圍較大。3.在地居民在碑文與香牌的命名權展現，對於聚落內部、水資源的相對位置與大樹、橋梁等生活空間，有著類似的環境識覺；另外，也提供追溯過去在地歷史的重要線索，彌補了現階段官方門牌地名系統無法達到的功能。4.外地人士透過對聯指稱當地的地名時，地名會出現簡化的情況，所以要了解一地地名用詞的完整性，還是要從碑文、香牌來探索，會比對聯來得更為清楚。

This toponymic paper is based on social justice, symbolic resistance and cultural heritage significance. It is to analyze the placename information of the inscriptions (碑文), couplets (對聯) and Gods tablets (香牌) of 156 new Earth God temples in the San-wan township and the northern six villages of Nan-zhuang township, Miao-li County, and to inductive placenames cultural characteristics of these new Earth God temples. These characteristics are 1. Residents recognize the Earth God temple site by the ＂Neighborhood＂ of administrative systems, outsiders do not have such cognition. 2. Residents recognize the Earth God temple site by smaller space level of village and place, outsiders recognize by bigger space level of administrative settlement and village. 3. Residents naming the placenames on the inscriptions and Gods tablets often reveal the relative position of internal settlement, water resource and the living space of trees, bridges etc. These placenames also provide important clues to trace local history. 4. Outsiders naming the placenames on couplets often reveal these placenames are simplified. If we want to recognize the integrity of a placenames with the word, explore inscriptions and Gods tablets is much more important than the couplets.