《韻學楷梯》乃江戶時代晚期的一部韻學著作，繼承了文雄（1700-1763）的音韻理論。此書以文雄之觀點為基礎，由弟子近藤西涯（1723-1807）撰作成書，再由稍晚的三浦道齋（1778-1860）增編出版，可謂跨越江戶中期至末期近百年的歷史。藉由此書不僅能了解文雄一派的韻學梗概，也有助了解日本「韻鏡學」在文雄之後的發展。《韻學楷梯》圍繞《韻鏡》來論述各種韻學知識，並舉日本漢字音為例來進行說明。本文旨在探討該書所論述的反切法，並進一步討論近代中日兩國在反切原理及方法上的異同。使用材料是《韻學楷梯》2卷本，乃早稻田圖書館藏安政3年（1856）刊本。冀能藉以了解文雄一派的韻學觀點及其韻學知識，並對江戶時期的韻學發展取得進一步的認識。 本文以文獻比較為主，所欲解決的問題，乃是近代日本文雄學派「等韻學」背後的反切原理為何，以及此種建立於日本漢字音的反切是否具有特殊性，與中國等韻學的反切原理是否有所差異，若有，則進一步以音韻學知識來解釋其差異所在。

“Ingaku Kaitei” (韻學楷梯) is a guide book of “Yunjing” (Inkyou, 韻鏡) in the late Edo period of Japan, which has also been thought a theory book of Monnou school (文雄學派). The structure of “Ingaku Kaitei” based on the lecture of mentor Monnou (文雄, 1700-1763), and had been noted down by his pupil Kondou Seigai (近藤西涯, 1723-1807), and then been supplement by the disciple named Miura Dousai (三浦道齋1778-1860). It was over 100 years to cover these 3 scholars, which can stand for one kind of opinion of Traditional Phonology in the late Edo period. By analyzing “Ingaku Kaitei”, we can not only get puzzles of the ideas of Monnou, but can also make an overlook to the Yunjing Study (韻鏡學) in the late Edo period with these puzzles. The most important part of “Ingaku Kaitei” is how it explain the Chinese rhyme book “Yunjing” (韻鏡), and how it use the structure of “Yunjing” to illustrate Japanese historical pronunciation of kanji (漢字), especially to kan-on (漢音) and go-on (吳音). In this paper, fanqie theory, the main method which used to explain and connect “Yunjing” to historical pronunciation, showed in detail steps and compared with the Chinese fanqie. It is clear that, there are different ways to apply fanqie and “Yunjing” in different cultures.