We calculated event-related potential (ERP) and event-related field (ERF) to confirm EEG and MEG P300 response.The time-frequency representations were calculated on the sensor-space to determine the time and frequency band of interest.Based on sensor-space time-frequency representations, the magnetic field data of each subject and each task were divided into four frequency bands: theta (4–8 Hz), lower alpha (8–10 Hz), upper alpha (10–13 Hz), and beta (13–30 Hz) bands. For these frequency bands, the current density on each voxel was calculated by means of an adaptive spatial filtering using a single spherical volume conductor model based on the individual MR image. Power changes in the current density between the active and baseline periods for each voxel with 7 mm grid spacing were calculated. The baseline period was defined as the time between 250 and 0 ms before stimulus onset, and the active period of interest was defined as the continuously moving 250 ms windows from stimulus onset to 1000 ms after stimulus onset.By means of group analysis using SnPM, the statistically significant oscillatory changes were visualized as lateral (R-LAT and L-LAT),