台灣很流行學日語，學習的時候主要用中文（北京話）。但是，實際上北京話音與現代日本漢字音有不少乖離之處，這對台灣的日語學習者來說是很大的障礙。另方面，比起北京話，台語（閩南語）的發音與日本漢字音有更多相似。所以本文提出在台灣用台語實行日語教育的可行性。 為了證實此點，筆者認為有必要先驗證用台語發音來熟記日文漢字讀音的效果。筆者使用日文漢字讀音、台語讀音及國語製作問卷，針對在台灣的大學476名日語學習者進行調查，結果證實，熟記日語漢字讀音時使用台語讀音能達到一定程度的效果。 有鑑於此，本文提議用《日台大辭典》（1907）付錄的「日台字音便覽」，做成「日台基本漢字」發音對照表，將日語、台語及國語（北京語）併記，製作相關教材。同時也提議，在「日台基本漢字」發音對照表中，加上中文的各個方言音、朝鮮漢字音、越南漢字音，構築「東亞共同漢字」發音對照表。

With the current Japanese language education in Taiwan, they contrast Japanese with Mandarin Chinese. However Mandarin Chinese pronunciation is quite different from Sino-Japanese pronunciation. Therefore, Sino-Japanese pronunciation is a difficult problem for Taiwanese students learning Japanese. On the other hand, Taiwanese pronunciation has more common features with Sino-Japanese than Mandarin Chinese. Accordingly, it is suggested to apply Taiwanese pronunciation to Japanese language education. In order to apply Taiwanese pronunciation, it is necessary to verify the effectiveness of memorizing Sino-Japanese pronunciations based on their corresponding Taiwanese pronunciations. In doing so, a questionnaire with Sino-Japanese pronunciations and their corresponding Taiwanese and Mandarin Chinese pronunciations was created. This survey was completed by 476 Japanese learners at various universities in Taiwan. The results show that Taiwanese pronunciations can indeed provide certain improvements in the memorization of Sino-Japanese pronunciations. In this paper, “the Japanese-Taiwanese fundamental characters’ contrastive phonetic table” is constructed from “Nichi-Tai Jion Binran,” which appeared in Nichi-Tai Daijiten (Japanese-Taiwanese Great Dictionary) published in 1907. Accordingly, application this contrastive phonetic table, and making up a textbook including Japanese, Taiwanese, and Mandarin Chinese are proposed. The construction of “the common characters of East Asia,” which adds Chinese dialects, Sino-Korean, and Sino-Vietnamese to this contrastive phonetic table is also proposed.