This paper investigates the correlation between tone groups and syntactic units in Taiwanese sentences. Previous research has identified tone groups but failed to establish a systematic relationship with grammatical structures. By examining existing studies and the phenomena based on Phase Theory, this paper demonstrates that tone groups in Taiwanese closely align with syntactic phases, specifically DP, vP, CP, and PP. While phonological and pragmatic factors influence tone sandhi, the core mechanism appears to be syntactic. This finding offers a novel perspective on tone sandhi in Taiwanese and contributes to a deeper understanding of the interface between syntax and phonology. The paper begins by reviewing previous studies on tone groups and their relationship to syntactic structures. It then introduces Phase Theory and its core concepts. Subsequently, the paper analyzes Taiwanese tone sandhi patterns in light of Phase Theory, demonstrating the alignment between tone groups and syntactic phases. Additionally, the study discusses potential exceptions and limitations, emphasizing the need for further research into the complex interplay of syntax, phonology, and pragmatics in shaping tone sandhi patterns.
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