We investigated the distribution of cesium-134 ((134)Cs) and cesium-137 ((137)Cs) during polishing and cooking of rice to obtain their processing factors (Pf) and food processing retention factors (Fr) to make the information available for an adequate understanding of radioactive Cs dynamics. Polishing brown rice resulted in a decreased radioactive Cs concentration of the polished rice, but the bran and germ (outer layers) exhibited higher concentrations than brown rice. The Pf values for 100% polished rice and outer layers ranged from 0.47 to 0.48 and 6.5 to 7.8, respectively. The Fr values for 100% polished rice and outer layers were 0.43 and 0.58 to 0.60, respectively. The distribution of radioactive Cs in polished rice and outer layers was estimated at approximately 40 and 60%, respectively. On the other hand, cooked rice showed significantly lower levels of radioactive Cs than polished rice, and transfer of radioactive Cs into wash water was observed. The Pf and Fr values for cooked rice were 0.28 and 0.65 to 0.66, respectively. From these results, we can calculate that if the radioactive Cs concentration in brown rice is 100 Bq/kg, the concentrations of Cs in polished rice and cooked rice will be 47 to 48 Bq/kg and 13 Bq/kg, respectively.