In this study, by proposing a model with a hierarchical relationship, we reconsidered the methodology utilizing the semantic differential technique. The proposed approach divided the subjective evaluation into the evaluative aspect and descriptive aspect, and identified the former as the upper layer expressing the level of value and the latter as a lower layer expressing the level of semantics. The subjective evaluation data was obtained in evaluation experiments measuring the value and semantics for the three-dimensional objects. Based on the obtained data, the proposed model was examined to see whether it can reflect individual differences and the influences of evaluation contexts that have been conventionally been treated as errors. Results showed that the proposed model expressed the influence of context and individual differences and suggested the need for a hierarchical approach beyond the framework of the semantic differential method, such as the conventional EPA structure.