After the conclusion of the COVID-19 pandemic, Japan has witnessed a substantial influx of foreign tourists. However, owing to the demographic challenges posed by an aging population, the domestic tourism market in Japan continues to face significant obstacles. With the proliferation of smart devices, the emergence of virtual tourism has become a feasible avenue for potential growth within the tourism sector. In this study, we focused on the prevailing forms of virtual tourism media, specifically 180-degree and 360-degree videos, as well as mainstream audiovisual devices, namely virtual reality (VR) and smartphones. We conducted an experiment to evaluate the content of the videos by employing a combination of questionnaire surveys and near-infrared spectroscopy (NIRS) technology. The analysis of the results indicates that 360-degree video content may give a more relaxed experience than 180-degree video content with VR glasses among young people for virtual tours. From the results of questionnaire, young people preferred 360-degree video content to 180-degree video content, and they preferred VR glasses to smartphones as a device for virtual tours.