Recently, virtual reality (VR) has become a readily available technology owing to its compatibility with many devices and applications, such as head-mounted displays (HMDs). It is easy to experience an immersive virtual space by using an HMD. Generally, three-dimensional (3D) videos are considered to provide more realistic depictions compared to two-dimensional (2D) videos. Specifically, even for the same video, the influence on the viewer differs between the two viewing methods. However, depending on the type of emotion invoked in the person by the image, the realism is not necessarily important, so 3D is not always a more useful viewing method. We prepared similar 2D and 3D images and conducted experiments by measuring cerebral blood flow, sweating, heart rate variability, and conducting a questionnaire survey. Then, in the image providing soothing, it was found that 3D expression tended not to be favored.