This study aimes to clarify the roles of municipal master plans on the development process as a resort city, compared with in Kusatsu and Yuzawa. Based on historical records of municipal master plans, maps, and evidence from interview survey, the analysis was conducted. Finding are as follows; The municipal master plans had fullfilled their available functions on the development process as a resort city in Kusatsu, on the other hand, they hadn't in Yuzawa. The results were caused by the difference of both plans. In the concrete, the plans of Kusatsu had the flow from vision, pilot plan, zoning to project plan, and had proposed the measures of control and guide against disordered development, on the other hand, the plans of Yuzawa had facility plans as the main plans.