語言學家對菲律賓塔伽洛語 ( Tagalog) 詞類的分析至今仍有爭論。本文卻從另一個角度探討塔伽洛語詞類的問題：如果塔伽洛語沒有詞類（如名詞、動詞），那就不可能有名詞組和動詞組。為了探討這個問題，本文通過歸納法，分析一篇塔伽洛語長篇語料，逐行詳細地列清該語料中的組織成分。分析的結果顯示，語料中雖然明顯呈現幾種常用的結構，這些常用結構也明顯地呈現不同的功能，但這些常用的結構及其功能卻不同於印歐語系語言的名詞組和動詞組的結構及其相對的功能，即：不同結構雖然有不同的功能，但沒有專門用來作謂語的結構，也沒有專門用來指事的結構。

If there are no classes of noun or verb in Tagalog, how can there be noun phrases and verb phrases? This paper contributes to the discussion on form classes in Tagalog by taking a detailed, inductive, line-by-line look at the structures and constituents found in a randomly selected Tagalog text, to create a typology of the structures found therein. It is shown that, while there are very obvious constructions with generally clearly differentiated functions, they do not correspond with noun phrases and verb phrases in Indo-European languages, as it cannot be said that one form is used for predication and another for reference.