The aim of the course is to examine the significance of beliefs and values from the intercultural perspective. First, belief and value belong to different realms in a sense that the former identifies the latter. Second, what is called culture is defined by an appeal to either the former or the latter. One should not confuse the both. Third, human being performs various actions (be an evidence to the audience) of which many are cultural. Fourth, the intercultural implies a potential discrepancy of beliefs/values held by particular individuals/groups who enter into the self-other relation. An intercultural approach to beliefs/values raises a question of how to relate various sets of beliefs/values one to another when the self-other relation is at stake. A student should be able to distinguish beliefs from values and notice a specific relation between the two. The student who plays either the role of the self or the other should also be able to associate the actions of their counterpart with appropriate values identified by appropriate beliefs. The course is to make the student familiar with these issues which are crucial to understand the intercultural.