Abstract
The purpose of this study is to make clear states of Tourist Resort for foreigner at Matsushima and the Policy of Tourist Industry during 1930s. Miyagi Pref. had constructed New Park Hotel in 1939 through the Policy. It was planned as an accommodation to be taken in group tourists traveling on the Northern-Japan route for foreign tourist. The most expectation of those was the Olympic Game tourist. The architecture was designed by Isoya Yoshida and Sadataro Takahashi. They were each assigned design process. The basic part designed Takahashi and the detail one did Yoshida. Its Japanese-style design was referred on other facilities and surroundings in the park when the basic plan was finished. That style had been selected out for foreign tourist.
