Our goal in this study is to train a dialogue manager that can handle consulting dialogues through spontaneous interactions from a tagged dialogue corpus. We have collected 130 hours of consulting dialogues in sightseeing guidance domain. This paper provides our taxonomy of dialogue act (DA) annotation that can describe two aspects of utterances. One is a communicative function (speech act), and the other is a semantic content of an utterance. We provide an overview of the Kyoto tour guide dialogue corpus and a preliminary analysis using the dialogue act tags.