The purpose of this study is to observe the statistical results of changes in the Japanese leisure traveling and the number of cases. The use of regression analysis method was employed to construct a predictive model of Japanese tourist hotel accommodation needs impact and variables for regression analysis in order to forecast accommodation demand of tourists from Japan to Taiwan. Accounting data is provided monthly by the Ministry of Transportation and Communications from 1999 to 2012. All input variables were collected by literature survey, market analysis and preliminary evaluation to determine the input variable and the resulting data is tested with the impact prediction model one-way ANOVA, Pearson correlation, and regression analysis processing were all utilized for the verification of the test to obtain the best predictive model. This study used econometric regression model and selected various macroeconomic variables, such as the population of Taiwan, the tourist number of Taiwan lodging, the average hotel rates and the occupancy number and the rooms in the north, south, central and east of Taiwan, to predict how accommodation needs of Japan-to-Taiwan tourism is affected. Through review of the relevant literature of the destination market analysis, construction of the Japan-to-Taiwan accommodation demand model by regression analysis (exhibiting a variance of 40%) showed that the average price and the occupancy number impact of the northern tourist hotel accommodation needs of Taiwan-to-Japan's tourism was impacted the most. In conclusion, the results of study will hopefully benefit the decision-making policies of hotel business leaders and allow a better understanding of the needs and impacts on their clientele.