An explicit finite element method with orthogonal basis bubble function element is proposed in this paper. As the numerical approach, the spacial discretization is applied the mixed interpolation for velocity and pressure fields by the bubble element and linear element, respectively. The two-level three-level formulation with bubble function that is bubble function element stabilization method is proposed for the incompressible viscous flow. The special bubble function with two-level partition is extended as orthogonal basis bubble function element. Three-level bubble function is applied the induction of stabilized operator control term. To verify applicability of presented method, standing vortex problem and cavity flow are performed for the numerical examples.