This fMRI study performed in healthy subjects aimed at using a statistical approach in order to determine significant functional differences between hemispheres and to assess specialized regions activated during a phonological and during a semantic task. This approach ("flip" method and subsequent statistical analyses of the parameter estimates extracted from regions of interest) allows identifying: (a) hemispheric specialized regions for each language task [semantic (living categorization) and phonological (rhyme detection)] and (b) condition-specific regions with respect to paradigm conditions (task and control). Our results showed that the rhyme-specific task regions were the inferior frontal (sub-region of BA 44, 45) and left inferior parietal (BA 40, 39) lobules. Furthermore, within the inferior parietal lobule, the angular gyrus was specific to target (rhyming) items (related to successfully grapho-phonemic processing). The categorization-specific task regions were the left inferior frontal (sub-region of BA 44, 45) and superior temporal (BA 22) cortices. Furthermore, the superior temporal gyrus was related to non-target (non-living) items (correlated to task difficulty). The relatively new approach used in this study has the advantage of providing: (a) statistical significance of the hemispheric specialized regions for a given language task and (b) supplementary information in terms of paradigm condition-specificity of the activated regions. The results (standard hemispheric specialized regions for a semantic and for a phonological task) obtained in healthy subjects may constitute a basement for mapping language and assessing hemispheric predominance in epileptic patients before surgery and avoiding post-surgical impairments of language.