The purpose of this study was to make a scale of emotional suppression tendency. Seventy-six undergraduates (22 males and 54 females) were participated in this study. They were asked their experiences of masking and falsifying their emotions along with display rules. Emotions were anger, disgust, fear, happiness, sadness, and surprise. The two parameters logistic model of the Item Response Theory was applied to calculation of the emotional suppression tendency from the masking or falsifying experience data, assuming that there was a tendency of emotional suppression behind using display rules. The ratio of masking and falsifying experience for each emotion was from .18 to .89. The point biserial correlation coefficients were greater than .31. Calculated discrimination parameters were from .86 to 1.25 and difficulty parameters were from -2.93 to 1.62.