Earthward and tailward perpendicular fast flows in the plasma sheet were studied and their differences in response to geomagnetic conditions and to interplanetary magnetic field (IMF) conditions are discussed. We first identified the plasma sheet from 3.5 years of Geotail plasma and magnetic filed observations between 8 and 32 REdown the tail. We then studied occurrence rates of fast flows during geomagnetically quiet and active intervals as identified by Kp and ASY indices, and during northward and southward IMF intervals. As a result, both earthward and tailward flows were observed more often during active or southward IMF intervals than during quiet or northward IMF intervals, as expected. On the other hand, we found that there is a difference between earthward and tailward flows: Dependences on geomagnetic conditions are more evident in tailward flows than in earthward flows. We further discuss that tailward flows indicate the substorm expansion phase better than earthward flows do.