The free-surface motions interacting with structures are investigated numerically using the Moving Particle Semi-implicit (MPS) method proposed by Koshizuka et al. (1996) for solving incompressible flow. In the method, Lagrangian moving particles are used instead of Eulerian approach using grid system. Therefore the terms of time derivatives in Navier-Stokes equation can be directly calculated without any numerical diffusion or instabilities due to the fully Lagrangian treatment of fluid particles and topological failure never occur. The MPS method is applied to the numerical study on the fluid impact loads for wet-drop tests in a LNG tank, and the results are compared with experimental ones.