A B&B is a small accommodation for tourists by using local houses near the scenic spot, and the host participates in the reception work. Living in a B&B can help you understand the local customs. B&B is different from hotels or restaurants. B&B is different from traditional hotels, and may not have high-end luxury facilities, but it can make people experience the local customs, the enthusiasm and service of the host, and experience life different from the past.

There are many theories about the origin of Minshuku. Some studies say that it comes from Japan, while others say that it comes from France. Exploring the word homestay is more from Britain.

in the early 1961s, in order to increase income, homestays began to appear in the sparsely populated farmhouses in the southwest and middle of England. At that time, the number of homestays was small, and B&; B(BedandBreakfast) management mode, its nature belongs to family hospitality, which is the earliest homestay in Britain.

tourist homestays are divided into two grades, namely, Golden Lodge and Silver Lodge. Jinsu grade is high grade, and Yinshu grade is ordinary grade. The higher the grade, the higher the reception facilities and service quality.

The development of B&B in Taiwan Province has a long history. The earliest large-scale B&B development area was Kenting National Park around 1981. It was originally to solve the problem of insufficient accommodation. It's just a simple type of accommodation, and there is no tour guide or catering service. Due to the shortage of hotel accommodation in the recreation area or the lack of service, or the reason that mountaineering tourism borrows houses and workers in mountainous areas, people with empty houses have the intention to hang up the signboard of the hotel, or directly go to the hotel gate, station and other places to attract tourists, and this industry has arisen.