The lipid phosphoric acid di-n-decyl ester (PADE) has played an important role in the development of taste sensors. As previously reported, however, the concentration of PADE and pH of the solution affected the dissociation of H+, which made the measurement results less accurate and stable. In addition, PADE caused deterioration in the response to bitterness because PADE created the acidic environment in the membrane. To solve these problems, our past study tried to replace the PADE with a completely dissociated substance called tetrakis [3,5-bis (trifluoromethyl) phenyl] borate sodium salt dehydrate (TFPB) as lipid. To find out whether the two substances can be effectively replaced, it is necessary to perform an in-depth study on the properties of the two membranes themselves. In this study, we fabricated two types of membrane electrodes, based on PADE or TFPB, respectively, using 2-nitrophenyl octyl ether (NPOE) as a plasticizer. We measured the selectivity to cations such as Cs+, K+, Na+ and Li+, and also the membrane impedance of the membranes comprising PADE or TFPB of the different concentrations. As a result, we found that any concentration of PADE membranes always had low ion selectivity, while the ion selectivity of TFPB membranes was concentration-dependent, showing increasing ion selectivity with the TFPB concentrations. The ion selectivity order was Cs+> K+> Na+> Li+. The hydration of ions was considered to participate in this phenomenon. In addition, the membrane impedance decreased with increasing PADE and TFPB concentrations, while the magnitudes differed, implying that there is a difference in the dissociation of the two substances. The obtained results will contribute to the development of novel receptive membranes of taste sensors.