Digital 3D cinema has recently become popular and a number of high-quality 3D films have been produced. However, in contrast with advances in 3D display technology, it has been pointed out that there is a lack of suitable 3D content and content creators. Since 3D display methods and viewing environments vary widely, there is expectation that high-quality content will be multi-purposed. On the other hand, there is increasing interest in the bio-medical effects of image content of various types and there are moves toward international standardization, so 3D content production needs to take into consideration safety and conformity with international guidelines. The aim of the authors' research is to contribute to the production and application of 3D content that is safe and comfortable to watch by developing a scalable 3D conversion technology. In this paper, the authors focus on the process of changing the screen size, examining a conversion algorithm and its effectiveness. The authors evaluated the visual load imposed during the viewing of various 3D content converted by the prototype algorithm as compared with ideal conditions and with content expanded without conversion. Sheffe's paired comparison method was used for evaluation. To examine the effects of screen size reduction on viewers, changes in user impression and experience were elucidated using the IBQ methodology. The results of the evaluation are presented along with a discussion of the effectiveness and potential of the developed scalable 3D conversion algorithm and future research tasks.