台灣近年來由於經濟成長，民眾日益重視休閒活動，出國觀光人數逐年創高，政府亦積極進行宣傳推廣工作，期能增加外國民眾赴台觀光。對許多台灣民眾而言日本是最喜歡前住的國家；日本同樣也是來台觀光的主要來源國。因此本研究以台灣及日本民眾為探討對象，期能了解台、日民眾海外旅遊型態及目的地國偏好，以做為國內旅行業及政府之參考。本研究主要採用發放問卷之方式進行資料收集並分析，以台灣北部及日本關西地區為問卷發放地點，並採便利抽樣之方式進行抽樣。根據實證結果發現，台灣及日本互為最偏好前往旅遊的國家；另外，在台灣及日本，不同人口統計變數的消費者，旅遊目的地國偏好皆有顯著差異；不同旅遊型態之消費者，旅遊目的地國的偏好亦皆有顯著差異；此外台灣及日本民眾在旅遊型態、目的地國偏好皆有顯著差異。

As the quality of life has gradually enhanced, people are paying much more attention to the concept of leisure activities. At the same time, overseas travels have become many people's choice when planning for a trip. According to the information provided Japan is most attractive country when people in Taiwan travelling aborad. The main purposes of this study is to explore the travel style and distination preference in Taiwan and Japan. The results of this study can provide some suggestions not only for travel industry but department of tourism. The study adopted the questionnaires survey and collected data from Northern Taiwan and The Kansai region in Japan, and 319 valid samples were gathered in Taiwan, 249 in Japan. According to the results of this study, it shows that different demographic and travel style would have the remarkable difference with destiation preferences both in Taiwan and Japan. Moreover, there are significant difference in travel style and destiation preferences between Taiwan and Japan.