Extreme low temperature has various effects on society. It has negative impacts on health, industry, agriculture, and transportation during winter season. Therefore, extreme low temperature is recognized as main factor that causing traffic accidents. This study analyzed the relationship between low temperature and traffic accidents from 2012 to 2018. This study also compared the differences in vulnerability to low temperature between urban and rural areas. Generalized Additive Model (GAM) and Poisson regression model are used to estimate the thresholds and the level of traffic accidents. The results show that the thresholds tend to be decreased gradually, but the level of traffic accidents are more likely to increase in both urban and rural areas Comparatively, rural areas are more vulnerable to traffic accident caused by drop in temperature than urban areas.