  We substantiate the Hawking radiation as quantum tunneling of fields or
particles crossing the horizon by using the Rindler coordinate. The thermal
spectrum detected by an accelerated particle is interpreted as quantum
tunneling in the Rindler spacetime. Representing the spacetime near the horizon
locally as a Rindler spacetime, we find the emission rate by tunneling, which
is expressed as a contour integral and gives the correct Boltzmann factor. We
apply the method to non-extremal black holes such as a Schwarzschild black
hole, a non-extremal Reissner-Nordstr\"{o}m black hole, a charged Kerr black
hole, de Sitter space, and a Schwarzschild-anti de Sitter black hole.
