This paper continues the previous work (Quantum Inf. Process 11 (2019)) by two authors of the present paper about a spectral mapping property of chiral symmetric unitary operators. In physics, they treat non-unitary time-evolution operators to consider quantum walks in open systems. In this paper, we generalize the above result to include a chiral symmetric non-unitary operator whose coin operator only has two eigenvalues. As a result, the spectra of such non-unitary operators are included in the (possibly non-unit) circle and the real axis in the complex plane. We also give some examples of our abstract results, such as non-unitary quantum walks defined by Mochizuki et al. Furthermore, the main theorem applies not only to quantum walks but also to the Ihara zeta function and correlated random walks on regular graphs.