The marine incident is the important source of the information on marine accident prevention measures. In this paper, comparing the marine incidents with the marine accidents, authors made investigation into similarities of the occurrence situation on both. And, the relation between the incident and the watchkeepers' duty state regarded as an important factor of the human errors could be analyzed furthermore. The findings are as follows. The marine incidents have many points of similarities to the marine accidents. And also, it became clear that the incidents happened around two hours later after the watchkeeping duty began. Considering these findings, authors suggest the optimum procedure to establish a method to investigate the marine incident. At first, the factors of the marine incident and the accident should be investigated, and they should be compared repeatedly. And, the investigation of the obvious relation between marine incident factors and marine accident factors should be done.