The large and complex number of words in corpora can be classified into several to tens of relationships by part-of-speech tagging; therefore, POS tagging is the most important and crucial information of corpora as well as beneficial to language research and teaching. At present, the POS tagging in Sinica Corpus which is adopted by many corpora in Taiwan, including COCT (i.e. Corpus of Contemporary Taiwanese Mandarin) constructed by this integrated project. The Sinica POS tagging is applicable to language analysis and NLP, and is not one-to-one mapping to the POS systems in TCSL teaching materials. In order to integrate the correspondence of the POS systems among TCSL teaching materials and to link the knowledge base of the POS tagging between linguistics and TCSL, this subproject adopts the research methods of literature review and expert consultation to explore the content and classification among these POS systems, and then to establish corresponding rules of the POS systems between Sinica Corpus and TCSL teaching materials for the purpose of promoting the application of COCT in language teaching, textbook compilation and research analysis.