This study tried to have an exploratory study about the cross-cultural effect of the content of the message board by examining the sitcom programs both broadcasted in Japan and Taiwan. The theory of Individualism versus Collectivism from Hofstede is used as a basis of this study. Moreover, the other factors such as country of origin and viewers’ profile have specific effects toward our findings as well. The content analysis was applied to analyze the data collected from the message board.
The practical research relates to the objective of customers and the segmentation of products by analyzing the data of a company. There are important implications of cross-cultural customers and marketing practices according to this research. The future research is expected by examining other aspects of relative issues.

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