In recent years, foreign tourists have increased in Japan. This research carried out a questionnaire survey for residents in Ine-town, Kyoto Prefecture, with focuses on the local resident's awareness, to determine factors affecting acceptance of foreign visitors and the potential impact of ‘over-tourism’. As a result, "positive evaluation for inbound tourism" and "inter-cultural acceptance" directly had a positive impact on acceptance of foreign visitors. The higher the evaluation on the economic and social effects of inbound tourism is, the more foreign tourists are accepted. The more the local residents accept the foreign culture, the more favorable it is for foreign tourists and the more they are welcomed. The evaluation on ‘over-tourism’ has indirectly and negatively influenced the "acceptance of visitors" through "positive effects of inbound tourism" and "inter-cultural acceptance". It is necessary to consider the attributes of local residents when planning and implementing efforts to improve the local residents' acceptance of visitors and lower the negative evaluation for ‘over-tourism’. This study has a significant contribution to establishment of the social system for inbound tourism in rural areas, from the viewpoint of understanding of local residents' awareness. Sustainable inbound tourism can be expected by clarifying the factors contributing to acceptance of visiting guests and potential impacts of ‘over-tourism’.