To investigate the effect of proton acceptors on the excited-state intermolecular proton transfer (ESPT) reaction of fluoranthene–urea compounds, three fluoranthene–urea compounds with different substituents were prepared. Photoexcitation of complexes composed of these compounds and proton acceptors in the ground state produced a normal form (N∗), and subsequent ESPT generated a tautomer form (T∗). Spectroscopic measurements of these complexes in the presence of tetrabutylammonium acetate (TBAAc) as a source of CH3COO− and tetrabutylammonium phosphate (TBAP) as a H2PO4− source were performed. 1H NMR spectra showed that the 1-(fluoranthene-3-yl)-3-phenylurea (3FU) derivatives formed complexes with CH3COO− and H2PO4− in the ground state through hydrogen bonding interactions. Time-resolved fluorescence spectra showed that the maximum fluorescence wavelength of the T∗ species containing CH3COO− did not change with time, whereas that of the T∗ species containing H2PO4− shifted to a longer wavelength. These results indicated that in the excited state, the structure of T∗ with H2PO4− might be different from that of T∗ with CH3COO−. Furthermore, the distribution of electron density of T∗ might be delocalized from the fluorescent moiety to the proton acceptor rather than being localized on the fluorescent moiety.