本文旨在考察臺灣大學生高級日語學習者（TS）及日本大學生（JS）雙方在待遇表現中客套程度，比較結果得到主要結論如下：
（1） TS在當對方是老師或是學長姊等屬於權力關係上位的時候，比JS使用客套程度較高之敬語表現。TS對長者使用敬語的意識規範較明顯。
（2） 通常日語中來表示親近關係的「desu/masu」用法，在本調查中得知當對方是同級生或是學弟妹等權力關係是平等或下位的時候，TS在使用「desu/masu」的比率高於JS。
（3） 當對方是阿姨或伯母等年齡較高者的時候，JS相對比TS使用客套程度較高之敬語表現。在待遇表現上JS受年齡因素影養比TS 大。
（4） 當對象是己方人時，JS幾乎都以動詞「て」型之使用為主，TS動詞「て」型之使用則集中在年齡比自己小的弟妹或男女朋友。另外，TS 在對己方人且是年齡比自己年長的對象上，和JS比起來使用了客套程度較高之表現。

This research investigates the differences in the use of hearer-oriented language use in conversations between the senior learners of the Taiwanese university students (TS) and the Japanese university students (JS). Through this research, we have come to the following conclusions.
TS use many expressions with higher degree of politeness, more than JS while the other party is higher in power relation like a teacher or a senior. It is obvious that TS are indicated to have a stronger rule awareness in Japanese honorific language expression than JS does.
Compare to TS, when the other party is an elderly person, JS use more expressions with higher degree of politeness. On the other hand, there were no obvious differences when the other party is a close high school student, but when the other party is an unfamiliar high school student, JS use more polite style than TS.
When the other party is someone in the family, the form of “verb+ te”, “ryogaeshite (yo)” is mostly used by JS. In contrast, it is a characteristic for TS that the usage of “ryougaeshite (yo)”only occurs when the other party is “younger brothers or sisters” and “lover”. In addition, it is revealed that in TS, the usage of the expression of polite degree was slightly higher than JS when the other party is older in the family.