Much research has focused on breaking waves, revealing key findings on vortices and turbulence within wave motion; however, the wave motion of breaking waves is strongly affected by the presence of an entrained gas phase. It is essential to explain the wave-breaking mechanism with reference to the fluid mechanics of the gas phase and to examine the velocity distributions in the two phases and vortex structure in the incipient motion of wave-breaking. In this research, time and space-dependent changes in the velocity field of two-phase flow of gas-liquid have been observed in a breaking wave with respect to the changes in water surface profile. The velocity distribution in the gas phase is predominantly influenced by the changes in the water level, while the gas phase forms a circulating flow field near the wave crest.