Depopulation and Population Ageing in Japanese rural area are seriously progressing. In response, the concept of 'Social Capital (SC)' is attracting attention as the new means of facing these problems. The importance of SC is found in its potential for developing effects of the life of people and economy. Among of urban-rural exchange, 'Working Holiday in rural area (WH)' also carries out important tasks. WH means giving lodging and meals for city dwellers for free in exchange for working on a farm during busy seasons. It is said that farmers can get many opportunities to reappraise the value of their area seen through city dwellers eyes as compared to another urban-rural exchange on the basis of sharing time with the visitors, the so-called 'Mirror Effect' of WH. Therefore, this article conducted analysis of change of local communities from the point of view of SC using two questionnaire surveys and examples of WH in Tankou area, Iwate Prefecture, Japan. As a conclusion, four changes of local communities are confirmed as 'Mirror Effect' of WH. First, the potential of accumulating of SC in area and, second, vitalization of local communities. Third, expansion of new community activities and, finally, a reappraisal of the value of agriculture and rural area.