The hypothesis that level of processing is an important factor in determining cerebral laterality effects was examined. Physical identity matching paradigm with correctly oriented Kana word pairs was employed as an early stage of processing. As a deeper stage processing, Kana word pairs which contained both mirror-imaged, and correctly oriented Kana letters were presented to the left or the right visual field and asked to decide identity by means of spatial operations (one and two letters mirror imaging). The reaction times showed a left visual field advantage in the condition of physical identity, no visual field difference for the one-letter, mirror-image condition, and a right visual field advantage in the two-letter, mirror-image condition. This shift of laterality effects strongly suggests that level of processing affects hemispheric asymmetry.