The purpose of this paper is to make clear states of Akakura-Kanko Hotel and its development of tourist resort for foreign tourists. The Board of Tourist Industry had promoted the development of ski resort in East-Asia for foreign tourists to attain foreign currency since 1935. They financed Niigata prefecture so that new ski-hotel enterprise could construct its resort at Akakura. Akakura and Shiga Height were called "Joshin-etsu Ski Resort" by them. Kishichiro Okura managed its enterprise included plans of hotel, spa and access. Sadataro Takahashi who designed some hotels managed by Imperial Hotel, its owner was Kishichiro Okura, designed Akakura-Kanko Hotel. Its design was referred to Swiss-cottage style.