Memes are a widely used means of communication on social media platforms, and are known for their ability to “go viral”. In prior works, researchers have aimed to develop an AI system to understand humor in memes. However, existing methods are limited by the reliability and consistency of the annotations in the dataset used to train the underlying models. Moreover, they do not explicitly take advantage of the incongruity between images and their captions, which is known to be an important element of humor in memes. In this study, we first gathered real-valued humor annotations of 7,500 memes through a crowdwork platform. Based on this data, we propose a refinement process to extract memes that are not influenced by interpersonal differences in the perception of humor and a method designed to extract and utilize incongruities between images and captions. The results of an experimental comparison with models using vision and language pretraining models show that our proposed approach outperformed other models in a binary classification task of evaluating whether a given meme was humorous.