The purposes of the present study were to construct a humor elicitation model based on Comprehension-Elaboration Theory (Wyer & Collins, 1992), and to investigate the effects of Narrative Strategies on humor elicitation processes. 159 (79 male and 80 female) undergraduate and graduate students (18--25 yrs old) rated the model relevant variables after watching a videotaped RAKUGO performance. With structural equation modeling (SEM), it was confirmed that the model had generalizability and high intra-model consistency. The further results demonstrated that the performance with Narrative Strategies, compared to the one without the strategies, increased both comprehension and elaboration, which led to increase of humor.