This paper clarifies the relationship between the accommodation mechanism and the image processing mechanism in human vision. The stimuli used in the experiments were moving plaid sine waves composed of two kinds of drifting sine waves with different spatial frequencies and moving directions. The motion perception states were specified, and the accommodative responses were measured using an infrared optometer, while focusing on two kinds of drifting components or their coherent component. The following results were obtained: (1) when the perception was switched between motion transparency and motion capture, the accommodation lag for motion capture was larger than that for motion transparency; (2) in coherent motion perception, the accommodation lag increased as the coherent component's spatial frequency decreased; (3) when the perception was switched among the above three types of perception, the accommodation lag for motion capture and that for coherent motion perception were almost the same and larger than that for motion transparency. These results suggest that the accommodation mechanism interacts with the image processing mechanism that includes the local motion and the coherent motion detection mechanisms.