The aim of this study was to investigate the effect of stimulus frequency and number of pulses during rTMS (repetitive transcranial magnetic stimulation) on the phenomenon of perceptual reversal. Particularly, we focused on the temporal dynamics of perceptual reversal in the right SPL (superior parietal lobule), using the spinning wheel illusion. We measured the IRT (inter-reversal time) of perceptual reversal. To investigate whether stimulus frequency or the number of pulses is critical for the rTMS effect, we applied the following schedules over the right SPL and the right PTL (posterior temporal lobe): 0.25Hz 60pulses, 0.25Hz 120pulses, 0.5Hz 120pulses, and 1Hz 120pulses biphasic rTMS at 90% of the resting motor threshold. As a control, we included a No-TMS condition. The results showed that rTMS with 0.25Hz 60pulses over the right SPL caused shorter IRT. There were no significant differences between IRTs for rTMS with 0.25Hz 120pulses, 0.5Hz 120pulses or 1Hz 120pulses over the right SPL. Comparing these results with those of a previous study, we found that an rTMS condition with 60pulses causes shorter IRT; 240pulses causes longer IRT; and 120pulses does not change IRT. Therefore, when applying rTMS over the right SPL, the IRT of perceptual reversal is primarily affected by the number of pulses.