For decades, Taiwan\u27s tourism industry enjoyed the great number of Japanese visitors until a few years ago, when the growth rate slowed and even declined. This decline was caused by several factors such as rising price, high appreciation of the New Taiwan dollar, inconvenient visa application procedures, limited airline seats, rising public disorder, and strong competition from neighboring countries. With much money to spend the Japanese tourists were the most welcome group to the world tourism industry. The senior (50 years and older) members among them, in increasing quantity and good financial ability, have become even more desirable among the world\u27s tourists. Information for this study was collected through library research, data collecting from Taiwan\u27s Tourism Bureau and personal interviews with a manager of Japanese Airline and one of Taiwan\u27s travel agents. An evaluation of Sino-Japanese relationship was done to identify major reasons for Taiwan to be one of the most popular destinations for the senior Japanese international tourists. Most of the senior Japanese tourists visit Taiwan for pleasure because they admire Chinese culture, Chinese cuisine, beautiful scenery, and it\u27s good weather. Their expenditures are the highest among all the international tourist arrivals in Taiwan. Through making efforts (such as cooperation with Japan\u27s banks in offering senior customers discounted trips to Taiwan, formation of a task force to carry out an Senior Japanese Market Promotion Project, and planning and development of new scenic attractions) on maintaining this high-profit tourist group, Taiwan can keep up the revenue from tourism, even with very limited potential in total international tourist growth
