The study focuses on discussing Japanese business travelers' perceptions about the service quality of Taiwan business hotels regarding a cultural difference perspective. The study uses two qualitative methods: in-depth interview and observational to col1ect data. The perceived service quality of Japanese business travelers is analyzed. This study contributes to understanding how Japanese business travelers perceive Taiwanese business hotels' service quality. In addition, this qualitative study provides a deeper insight to interpret the Japanese business travelers' hotel consumption behavior. Finally, the hotel industry in Taiwan is also benefited through this study because the managers can understand why Japanese business travelers appreciate or not their service, and this will be very helpful for improving their service quality, job training, and marketing strategy planning.