This paper's aim is twofold: one is to make it clear that the various inflected forms with /l/ (shortlly l-inflected forms) of the copulative adjective ida 'to be' should be contained in the irregular inflection (or conjugation) of the adjective, the other is to propose that the l-inflected forms might well be described to be derived from the hypothetical form of the stem *il- of the etymological copulative adjective stem i-. The endings of the copulative adjective ida show pairwise parallel structrue of two forms: one is without /l/, the other with /l/. The endings like -a/-eo (the endings expressing reason or cause), -ado/-eodo (the ending expressing concession), -ni (the ending expressing situational reason), -guna (the ending expressing exclamation), etc. show a series of endings without /l/, whereas the endings like -la (the ending expressing reason or cause), -lado(the ending expressing concession), -lani (the ending expressing situational reason or cause), -loguna (the ending expressing exclamation), etc. show another series of endings with /l/. The latter series of endings with /l/ do not appear in any other paradigms of the verbal and adjectival inflection, so they should be treated as irregular. Furthermore the l-inflected forms can be seen to be derived from the etymological stem *il- of the copulative adjective ida. So, the form like ila can straightforwardly be analyzed into the etymological stem *il- plus regular ending -a, and the form like ilado can also be analyzed into the etymological stem *il- plus regular ending -ado, etc. On the other hand, the form like ila denoting verba finita, though not straightforward, can be seen to be derived by the effect of assimilation by /l/ of the stem *il- exerted towards the following regular ending -da, after that the /l/ of the stem lost. The retrospective prefinal ending '-deo-' shows similar change into -leo- after the etymological stem *il-. The g-dropping that occurs in the form of igo→ iyo (the form of ida expressing connective) can also be accouned for by the assumption of the stem *il-. Thus it can be said that the etymological stem *il- provides convincing explanation to the various existing inflected forms of copulative adjective ida.