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-Nordström black hole, a charged Kerr black hole, de Sitter space, and a Schwarzschild-anti de Sitter black hole.