Purpose: To accurately define internal target volume (ITV) for treatment of moving target considering tumor size and respiratory motion, we quantitatively investigated volume of target volume delineated on CT images from helical CT and 4D CT scans. Materials and Methods: CT images for a 1D moving phantom with diameters of 1.5, 3, and 6 cm, acryl spheres were acquired using a LightSpeed $RT^{16}CT$ simulator. To analyze effect of tumor motion on target delineation, the CT image of the phantoms with various moving distances of 1~4 cm, and respiratory periods of 3~6 seconds, were acquired. For investigating the accuracy of the target trajectory, volume ratio of the target volumes delineated on CT images to expected volumes calculated with diameters of spherical phantom and moving distance were compared. Results: Ratio$_{helical}$ for the diameter of 1, 5, 3, and 6 cm targets were $32{pm}14%$, $45{pm}14%$, and $58{pm}13%$, respectively, in the all cases. As to 4DCT, RatioMIP were $98{pm}8%$, $97{pm}5%$, and $95{pm}1%$, respectively. Conclusion: The target volumes delineated on MIP images well represented the target trajectory, in comparison to those from helical CT. Target volume delineation on MIP images might be reasonable especially for treatment of early stage lung cancer, with meticulous attention to small size target, large respiratory motion, and fast breathing.