This paper adapts the results of role-play exercises and questionnaires to analyze the intercultural differences between Japanese and Taiwanese on the refusal expressions. It concludes that both Japanese people and Taiwanese people tend to use indirect refusal expressions. However, Japanese people often use more direct expressions than Taiwanese people do. In case of giving other alternatives as the answer, while Taiwanese people aggressively present ideas, Japanese people show more passive manners. This study also confirms that the Japanese regard the relative status of the participants as a very important factor in situations of refuse, in particular, concern for upper-status people in the close relationships.