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Due to the continuous communication between Taiwan and Japan, the loan words from Japanese can be seen a lot in Taiwan, especially the number of the borrowed words is the largest one. In the condition of using Kanji, how do those borrowed words influence Chinese characters? Moreover, how are those borrowed words used nowadays in Taiwan? The purpose of this thesis is to investigate the condition of using the borrowed words. First of all, the researcher collects the borrowed words from Chinese magazines, and then the researcher does a questionnaire on the college students. According to the outcome of that questionnaire, the researcher finds that even the college students hardly understand the borrowed words. Therefore, the researcher thinks that it is necessary to classify the borrowed words. In conclusion, the researcher will divide the borrowed words into four categories and also analyze those four categories in the thesis.
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