We read the article by Jang and Kawachi 1) regarding cultural and sexual differences in activities of daily living (ADLs) and instrumental activities of daily living (IADLs) with great interest. The authors concluded that cross-national comparisons of ADL and IADL disabilities need to consider item response bias stemming from culture-or education-based gender differences in household type and cognitive IADLs. While we agree that IADLs have gender-or culture-specific biases by nature, the results of this paper did not seem to demonstrate these biases in ADL items; thus, questions still remain for the conclusion. We also agree with the author's suggestion that "unless corrected for, cross-national variations in disability rates may reflect item-response bias rather than real differences in disability levels". However, the last sentence "If possible, a culture-neutral ADL and IADL measurement that does not require DIF analyses should be developed" leaves room for consideration. Again, ADLs are not culture dependent, and IADL items should be based on each country's culture. 2) For example, the IADL items in the UK include whether one can brew tea and bring ashtrays, while those in New Zealand include gardening. 3,4) Therefore, national differences are inevitably a part of considering the cultural life of the residents and should be selected as an item that considers the characteristics of each country rather than simple translation-reverse translation in that country. Meanwhile, Jung et al. 5) reported that men were more dependent on cooking and doing laundry, while women were more dependent on going out, using transportation, shopping, managing money, and using cell phones. However, this dependence was not significant in multiple regression analysis, and after adjusting for age, education, and comorbidities, IADLs showed a significantly lower dependence rate in women. 5) These results differed from those of previous studies 6-10) that reported many ADL functional disorders in older women. Indeed, Sheehan et al. 11) reported significant negative cohort slopes for men and women for not using a