Cued to an object in space, inhibition of the attended location can spread to the entire object. Although object-based inhibition of return (IOR) studies in a two-dimensional plane have been documented, the IOR has not been explored when objects cross depth in three-dimensional (3D) space. In the present study, we used a virtual reality technique to adapt the double-rectangle paradigm to a 3D space, and manipulated the cue validity and target location to examine the difference in object-based IOR between far and near spaces under different object representations. The study showed that the object-based IOR of simple drawings existed only in near space, whereas object-based IOR of real objects existed only in far space at first, and as the object similarity decreases, it appeared in both far and near spaces.