[Purpose] The purpose of this study was to examine the effects of galvanic vestibular stimulation on event-related potentials. [Subjects and Methods] Forty normal female adult subjects were randomly distributed to a galvanic vestibular stimulation application group (20 subjects) and sham group (20 subjects). For galvanic vestibular stimulation application, a positive electrode was applied to the right mastoid process, and a negative electrode was applied to the left mastoid process; simulation was applied for 10 minutes. A test was conducted on the N100 and P300 components of the event-related potentials before and after galvanic vestibular stimulation. [Results] The N100 latency showed statistically significant differences in interaction effects between time and group in the F3, F4, Fz, and Pz areas. The P300 latency showed the same results in the Fp1 and Fp2 areas, the N100 amplitude showed the same results in the Fp2, Fz, and Pz areas; and the P300 amplitude showed the same results in the Pz area. [Conclusion] These results suggest that galvanic vestibular stimulation may play a positive role in the N100 and P300 components of the event-related potentials of the cerebral cortex related to decision-making in matching words with images.