A virtual state plays an important role in reaction cross sections just above the breakup threshold energy, such as producing the peak behaviour. However, the virtual state cannot be directly obtained as an isolated pole solution in the complex scaling method (CSM) because of a limit of the scaling angle in the CSM. Recently, we proposed a useful approach to find the pole position of the virtual state using the continuum level density (CLD), the scattering phase shift, and scattering length calculated in the CSM [4]. On the basis of the proposed method, we investigate the photo-disintegration cross sections of resonance and virtual states above the threshold energy to see their differences.