We show the linear response theory of spatial-scale-dependent relaxation moduli for overdamped Brownian particle systems. We employ the Irving-Kirkwood stress tensor field as the microscopic stress tensor field. We show that the scale-dependent relaxation modulus tensor, which characterizes the response of the stress tensor field to the applied velocity gradient field, can be expressed by using the correlation function of the Irving-Kirkwood stress tensor field. The spatial Fourier transform of the relaxation modulus tensor gives the wavenumber-dependent relaxation modulus. For isotropic and homogeneous systems, the relaxation modulus tensor has only two independent components. The transverse and longitudinal deformation modes give the wavenumber-dependent shear relaxation modulus and the wavenumber-dependent bulk relaxation modulus. As simple examples, we derive the explicit expressions for the relaxation moduli for two simple models the non-interacting Brownian particles and the harmonic dumbbell model.