This research aims to analyze Hotel Fleur de Chine, the accessible hotel selected and awarded by the Ministry of the Interior of Taiwan, through a comparative analysis with Keio Plaza Hotel in Japan. This paper first analyzed the difference of the accessible facility in Hotel Fleur de Chine and the specifications on accessible guest rooms in hotel in Chapter 10 of "Design Specification of Accessible and Usable Buildings and Facilities" of Taiwan, and shifted the analytical focus to guest room standard specified in the Japanese equivalence, "Buildings Design Standard in Consideration to Elderly and Mobility of the Disabled" and case study of Keio Plaza Hotel to distinguish the difference between the two counties in terms of accessible guestroom design. The research discovered the Japanese design standard focuses on allowing elderly and disabled guests to have the equal rights as an ordinary person. This concept is reflected on detailed specifications on the entrance of guestrooms, labels, Washitsu, corridors, surface of the floor and other hardware and software facility. It can serve as a reference for the competent authority to revise more comprehensive specifications on the accessible design. Through case comparison of Hotel Fleur de Chine and Keio Plaza Hotel, the research urges to enhance the emphasis on software service, facility for elderly users, space for assistants and smart assistive equipment in addition to general accessible catering facility in the guestroom to respond to the aging society.