Abstract
In this research, I tried to look into ways of expressing refusal which does not leave an unfavorable impression, especially to those learning Japanese at elementary level. The focus was given to refusal using "taigu" or honorific communication. I tried to analyze the refusal expression "No thank you" found in textbooks of elementary level Japanese. Survey and analysis were conducted from several different perspectives with the goal of understanding the student's feelings impressions and mindset.