The perceptual distance can be controlled by convolving a dry source sound with a distance-dependent impulse response (IR). It is necessary to measure many IRs in advance to perform continuous distance control using this approach. However, this preliminary measurement is difficult in practice. In this article, we propose a method that uses a pre-existing IR for one distance as a seed and obtains IRs for other distances by transforming from the seed. The proposed method multiplies the late reverberation part of the IR by a constant value. In the proposed method, the constant value is determined to approximate the direct-to-reverberant energy ratio (DRR) of the IR at the target distance. We investigated the spatial resolution ability of five subjects to perceptual distance differences using measured IR. Similarly, when we investigated the spatial resolution ability using the transformed IR using the proposed method, we found a similar trend to that of the measured IR. It was suggested that in the 0.25 m step of the investigation range from 0.50 m to 4.00 m, the proposed method can generate IR that preserves distance perception.