To investigate acoustic effects on the perception of politeness in spoken Japanese, multiple choice of comparative judgement task and magnitude estimation task as perception experiments were conducted. To select target utterances to be analysed fairly, and to explore the degree of each acoustic feature in conveying politeness, native speakers consists of two groups of a number of 20 native speakers of each dialect (Tokyo-dialect and Kinki-dialect) were recruited as subjects. The target utterances were consists of 18 tokens which are lexically similar but not identical, produced by two native speakers of Tokyo-dialect in Map Task, addressing to their higher/lower status people. The subjects were presented the stimuli consists of the target utterances during the comparative task and magnitude estimation task, and responded according to the politeness they perceived. The results show that duration distribution and voice quality (such as lax/tense) significantly affect perception of politeness. In further study, articulatory movements which involves lax/tense quality will be focused.