The online review is regarded as important considerably in tourism area because of the intangibleness of tourism products. Many studies confirmed the influences of tourism online reviews to tourists' perceptions and behaviors. Nowadays, these kinds of researches study about specific traits of online reviews and their different effects caused from those characteristics. This paper aims to examine the relationship between tourism online review's content characteristics and perceived helpfulness of tourism online reviews moderating by temporal distance and the role of perceived usefulness of tourism online review to tourists' perception and behaviors. For this purpose, this study applied construal-level theory for temporal distance concept, and information diagnosticity for perceived usefulness of tourism online review, and previous researches about online reviews for relationships among other constructs used in this paper. Based on these studies, several prepositions and a research model are proposed. As for research method, two groups of future tourists, who plan to go to travel in a week or in six months, would assigned to read two kind of tourism online reviews, factual tourism online reviews and experiential tourism online reviews, and evaluate those perceived helpfulness and other constructs by questionnaire survey. Finally, the expected results of this paper were presented, also theoretical and practical implications were introduced based on the expected results.