Since tags do not have location informations, the identifiers of tags which are symbolic data are used as the location informations. Therefore, it is difficult to define the proxmity between two trajectories of tags and inefficient to process the user queries for tags. In this paper, we define the perceptual space to model the location of a tag and propose the proximity of the perceptual spaces. The proximity of the perceptual spaces is composed of the static proximity and dynamic proximity. Using the proximity of the perceptual spaces, it is possible to measure the proximity between two trajectories of tags and build the efficient indexes for tag trajectories. We evaluated the performance of the proposed proximity function for tag trajectories on the IR-tree and the $R^*$-tree.