Humans perceive continuous speech signals as discrete sequences. To clarify the temporal segmentation window of speech information processing in the human auditory cortex, the relationship between speech perception and cortical responses was investigated using auditory evoked magnetic fields (AEFs). AEFs were measured while participants heard synthetic Japanese words /atataka/. There were eight types of /atataka/ with different speech rates. The durations of the words ranged from 75 to 600 ms. The results revealed a clear correlation between the AEFs and syllables. Specifically, when the durations of the words were between 375 and 600 ms, the evoked responses exhibited four clear responses from the superior temporal area, M100, that corresponded not only to the onset of speech but also to each group of consonant/vowel syllable units. The number of evoked M100 responses was correlated to the duration of the stimulus as well as the number of perceived syllables. The approximate range of the temporal segmentation window limit of speech perception was considered to be between 75 and 94 ms. This finding may contribute to optimizing the temporal performance of high-speed synthesized speech generation systems.