This paper introduces a new corpus of consulting dialogues designed for training a dialogue manager that can handle consulting dialogues through spontaneous interactions from the tagged dialogue corpus. We have collected more than 150 hours of consulting dialogues in the tourist guidance domain. We are developing the corpus that consists of speech, transcripts, speech act (SA) tags, morphological analysis results, dependency analysis results, and semantic content tags. This paper outlines our taxonomy of dialogue act (DA) annotation that can describe two aspects of an utterance: the communicative function (SA), and the semantic content of the utterance. We provide an overview of the Kyoto tour dialogue corpus and a preliminary analysis using the DA tags. We also show a result of a preliminary experiment for SA tagging via Support Vector Machines (SVMs). We introduce the current states of the corpus development In addition, we mention the usage of our corpus for the spoken dialogue system that is being developed.