本文把「訓讀字」定義為：『使用漢字標記語言詞彙時，該漢字是暫時性的借用其義而不借用其音。』與「假借字」的定義：『使用漢字標記語言詞彙時，該漢字是暫時性的借用其音而不借用其義。』兩者不過是借義和借音的不同而已。其次以臺閩為例，說明訓讀字產生的原因有：「臺閩書寫的漢字尚未規範化、因本字罕用而選用常用字代替、通俗易懂用字的考量、語言接觸的結果」四項。最後提出今日臺閩訓讀字有「屬於日本語詞彙的訓讀字、屬於臺閩詞彙的訓讀字、」二類做結。

This study aims to investigate the definition, the emergence conditons and the classification of the semantic loan characters found in Taiwan Southern Min dialect. The semantic loan characters refer to the Chinese characters used temporarily to explain the meaning of another word, the phonetic loan characters, by contrast, are used to indicate the pronunciation. The factors that influence the development of the semantic loan characters in Taiwan Southern Min include: 1) The writing system of this dialect has not been standardized. 2) The characters in common use are choosed to replace the original scripts. 3) These characters seem easy to understand. 4) Language contact took place between this dialect and Japanese. Finally these characters will be divided into two groups according to their source language, i.e., Japanese and Taiwan Southern Min.