We develop the three-dimensional general relativistic radiative transfer code: CARTOON (Calculation code of Authentic Radiative Transfer based On phOton Number conservation in curved space-time) which is improved from the two-dimensional code: ARTIST developed by Takahashi & Umemura (2017). In CARTOON, the frequency- integrated general relativistic radiative transfer equation is solved in a photon number-conserving manner, and the isotropic and coherent scattering in the zero angular momentum observers (ZAMO) frame and the fluid rest frame is incorporated. By calculating the average energy of photons, energy conservation of the radiation is also guaranteed. With the test calculations in two-dimensional and three-dimensional space, we have demonstrated that the wavefront propagation in black hole space- time can be correctly solved in CARTOON conserving photon numbers. The position of the wavefront coincides with the analytical solution and the number of photons remains constant until the wavefront reaches the event horizon. We also solve the radiative transfer equation on the geodesic reaching the observer’s screen. The time variation of the intensity map on the observer’s screen can be simultaneously and consistently calculated with the time variation of the radiation field around the black hole. In addition, the black hole shadow can be reproduced in moderately optically thin situations.