Three studies were conducted to construct a scale to measure sensibilities to indebtedness and to examine the reliability and validity of the scale. In Study I, university students and adult non-students completed an original version of the Indebtedness Scale along with some other scales assessing tendencies theoretically correlated with sensibilities to indebtedness. Through item analyses, 18 items were selected as the final version of Indebtedness Scale (IS-18). The IS-18 showed a high internal consistency (α = .850) and a high test-retest reliability (r=.778). In Study I and Study II, significant correlations were observed between the IS-18 score and the measures of self-consciousness, formality ideology, social skills, and self-esteem. There was no correlation between the score and Social Desirability Scale. In Study III, university students placed themselves in the role of hypothetical students confronted with 7 different situations in which they had been helped from others. They answered a question regarding the magnitude of indebtedness in each situation. The total score of the magnitude of indebtedness in 7 situations was positively correlated with IS-18 score.