In this study, the concept of rheo-optics was applied to explore the flow birefringence induced by the stress components along the camera’s optical axis since it is often overlooked in the traditional theories of photoelastic flow measurement. A novel aspect of this research is that it involved conducting polarization measurements on simple shear flows, specifically from a perspective in which a shear-velocity gradient exists along the camera’s optical axis. A parallel-plate-type rheometer and a polarization camera are employed for these systematic measurements. The experimental findings for dilute aqueous cellulose nanocrystal suspensions demonstrate that the flow birefringence can be expressed as a power law based on the power of the second invariant of the deformation-rate tensor. This suggests that flow birefringence can be universally characterized by the coordinate-independent invariants and a pre-factor determined by the direction of polarization measurement. By adjusting the nonlinear term in the stress-optic law, its applicability could be expanded to include three-dimensional fluid stress fields in which the stress is distributed along the camera’s optical axis.