Main purpose of this business plan is to support the new tourism called luxury tourism. Luxury tourism in this term means an exclusive travel with a small group of travellers, excellent services, unique journey, new and different experiences, which leads us to study marketing and business plan of tourism services. In the beginning, we focused on travelling to Japan because Japan is a popular attraction for visitors, especially for Thai tourists. According to our market study by interview, it showed that 62 percent of the sample is interested in luxury tourism. Moreover, market study results have been applied to develop our marketing plan to reach and attract the target group effectively. In operation, we mainly focus on a quality service, travelling information, sincere and service mind to the tourists, including how to arrange a travelling program and employees who provide services. For finance, all investment comes from the business owner. The result of business performance evaluation, which the possibility is the same as forecast, is satisfying. The business will reach break-even point in three years and two months with 32 percent return on investment approximately. Finally, to a valuable travel experience of Thai tourists, cooperation of entrepreneurs in travel industry is considered to be supported to enhance the travel knowledge and experiences to Thai tourists.
