After the Japan Tourism Agency defined the health tourism, health related factors are getting more and more important in tourism planning. "The Medical care (health) element" and "the Pleasure (tourism) element" are both indispensable in health tourism and need to be represented in a balanced manner. In this paper the importance of and relationships among the accommodation, therapy facilities and spa in health tourism are discussed. From the case studies of Amakusa and Muroto, spa resorts provide the lodging convenience, and healthy event factors such as marathons / walks and therapy resources such as deep sea water are verified to be important in the formation of health tourism areas.