廣恆發 商號  (Established about 1916) The first and largest business trade in Eastern Taiwan  Although it can be said that Japanese is similar to Tagalog in terms of pronunciation -  Tagalog and Japanese belong to separate linguistic families. Most people think the similarities are coincidences. Many think these words are false cognates. I understand all these.  Formosan language analysis however in my opinion is a bit more complicated - Japanese impact on Taiwan is evident and that include indigenous Taiwanese who are considered Austronesians. When you see a sound in Amis language (for example) similar to both Tagalog and Japanese - how can you be sure which impact it came under?  It maybe impossible to analyze and agreeable results may never be reached - I understand. To present my point of view (out of personal interest) nevertheless  - I will take one page and one place as an example - Amis in Xiaoma, Chenggong township, Taitung. 1987. Academia Sinica....