Vowels

• There are six vowels in Taiwanese: ア [a], イ [i], ウ [u], エ [e], オ [ɔ], ヲ [o]. The pronunciations of ウ, オ, and ヲ are different from Japanese (which are [ɯ], [o], and [(w)o] respectively.)
• The vowel ヲ is pronounced [u] in the diphthongs ヲア [ua] and ヲエ [ue], also their extensions such as ヲァイ [uai], ヲァッ [uat̚]. In some dialects ヲ may be pronounced [o] or [ɤ].
• In syllables with a single vowel, the kana for the vowel is repeated, like the long vowels in Japanese. For example, カア [ka], キイ [ki], オオ [ɔ], ヲヲ [o].
• The small kana ァ, ィ, ゥ, ェ, ォ, 𛅦 are defined as short vowels. They are used to represent the second vowel in the middle of a syllable, or a final glottal stop. For example, キァウ [kiau], キェク for [kiek̚], キァゥ [kiauʔ].
• There are two optional vowel kana for the Choân-chiu accent (Quanzhou dialect): ウ [ɯ] and オ [ə]. For example, クウ [kɯ], オ [kə], クゥヌ [kɯn].

Consonants

• フ is pronounced [hu], not [ɸɯ] as in Japanese.
• There are six overlined kana to distinguish [t] and [ts]/[tɕ]. サ [tsa], チ [ti], ツ [tu] or [tɯ], セ [tse], ソ [tso] or [tsɔ] or [tsə], ト [tə].

• The aspirated consonants [pʰ], [tʰ], [kʰ], [tsʰ]/[tɕʰ] are represented by adding an underdot to the kana. For example, ク̣ for [kʰu].
• Final nasal consonants are written as ム [m], ヌ [n], ン [ŋ]. Note that ム, ヌ are pronounced [mu], [nu] when they are used as initials. For example, カヌ [kan], ヌヌ for [nun].
• The syllabic consonant [ŋ̍] is spelt (u+)ン, for example クン [kŋ̍]. Note that [ŋ̍] without a preceding vowel is written as a single ン, not ウン or ンン.
• The syllabic consonant [m̩] is spelt (u+)ム, for example フム [hm̩]. Note that [m̩] without a preceding vowel is written as a single ム, not ウム or ムム.
• Initial [ŋ] is spelt as [ɡ] with a nasal tone sign. For example, ガア𚿰 [ɡa˥˩], ガア𚿸 [ŋa˥˩].
• Final plosives (which have no audible release) are プ [p̚], ッ [t̚], ク [k̚], similar to the kana used in Ainu.
• Final glottal stops [ʔ] are represented by the short-vowel small kana (ァ, ィ, ゥ, ェ, ォ, ヲ) at the end. For example, カァ [kaʔ], カゥ [kauʔ].

Tone signs

There are different tone signs for normal vowels and nasal vowels.

• When a text is written vertically, these signs are written on the right side of letters. Taiwanese kana is only attested in vertical orientation, so it is unknown where the signs would be placed if it were written horizontally.
• Initial consonants [m], [n], [ŋ] are always written with nasal vowel tone signs, whereas [b], [l], [ɡ] are always with normal vowels. Note that [ŋ] and [ɡ] share the same initial kana.

Rime chart

Syllable chart

1. Tone signs are always needed for a syllable.
2. [ɡ] always takes normal vowel tone signs; [m], [n], [ŋ] always take nasal vowel tone signs.
3. Some spellings are not clear. 仔(á) was sometimes written as ア rather than アア. 的(ê) was sometimes written as エ rather than エエ.
4. [ɔ] is spelt with オ, such as in オオ, ポオ, イオ, ピオ, and so on.