Incongruity theory holds a dominant position in explaining the mechanisms behind humor as a transient emotional reaction accompanied by laughing or smiling. However, there are two opposing models of this theory: the incongruity model and the incongruity-resolution model. This study looks at the differences in the role of the incongruity concept in each model and proposes an integrative model that clearly differentiates between structural incongruity as peculiarity and logical incongruity as the lack of causal relation between information. To test this integrative model, I manipulated these two different incongruities separately by changing the descriptions in the stimulus episodes. The results showed that each type of incongruity independently influenced the elicitation of humor. The possibility of confounding between the two factors was clearly negated by the results of the manipulation check and the general linear model analysis. These indicated the validity of the conceptualization of my integrative model, which can provide a unified theoretical framework for future humor studies.