The Hakka Dialects of Taiwan are originated from Guangdong(廣東) and Fujian(福建) province in 1672. There are about seven sub-Hakka Dialects in Taiwan. Most of them have kept their orignal phonetic strata, however, they have formed their own unique phonetic systems through the language contact since the immigration from main land China. The [b-] consonant, which does not exist in ordinary Hakka, appears in Zhao`an dialect(詔安語) of Taiwan because it is influenced by Minnan dialect. The consonant glottal stop [-?] in Yongding dialect(永定語) of Taiwan has been formed by the influence of Minnan dialect or Mandarin used in Taiwan. Usually there are six tones in sub-Hakka Dialects in Taiwan except Hailu dialect(海陸語), which has seven tones. Their tonal values are almost same, however, the tonal values of Qu tone(去聲) are very different; [55] in Sixian dialect(四縣語) and Zhao`an dialect(詔安語) while [11] in Hailu dialect(海陸語), Yongding dialect(永定語) and Meinong dialect(美濃語). It can be said that the tonal values of Qu tone(去聲) in Proto-Hakka was *[51], which has been divided into two tones such as [55] and [11].