This paper investigates the similarities and differences of the usage of dissatisfaction expressions of Japanese college students (JS) and Taiwanese college students (TS), by using the interview research data of dissatisfaction expressions of JS and TS, to analyze the way dissatisfaction expressions are used by JS and TS through Politeness Theory. The analysis of this research proved the following points. (1)As of the usage of entirety, no big differences between JS and TS are made under the statistics of the usage of both “off record” and “don’t do the FTA”. However, the data of the usage of “without redressive action, baldly” and “PPS” shows that TS is higher than JS. On the other hand, “NPS” used by JS in higher frequency than TS is a peculiarity. As of softener, JS are apt to use “NPS”, whereas TS incline to use “PPS”. (2)The usage of “Without redressive action, baldly” politeness strategy, when the other person is nice, the percentage of TS indicates to be higher than JS. (3)The subdivision of “PPS” explains the tendency that TS apply strategies of “notice, attend to H”“use in-group identity markers”“progress of the conversation from the situation or angle of others” and so on more than JS do. (4)The subdivision of “NPS” illustrates that JS utilize strategies of “hedge” and “state the FTA as a general rule” more than TS do.