Because of encouragement and promote government unit. There are gradually changing trend about the concept of people's work and life. The leisure time increases in the distribution of life time. Therefore, the tourism form has changed from hidden layer to the depth and then domestic tourism transferred to foreign tourism phenomenon is also increasing. Comprehensive health awareness gradually created through a variety of leisure activities. Leisure activities can adjust stress and improve quality of life that it is also a part of life. Good physical and mental condition can create a better work performance. Today's business owners are also concern their labor healthy physical and mental development. Many companies are developing welfare system about staff holiday so that employees can fully rest then development of individual potential and enrich their lives in order to improve productivity and performance.