This paper proposes a development framework using 360VR cameras and lidar scanners for web-based XR educational materials that supports VR goggles. Recently, the demand of XR (VR/AR/MR) applications has become increased due to the advancement of XR technologies, e.g., high specification VR goggles, 360VR cameras and lidar scanners have become available at a cheaper price rather than ever. Although more than ten years ago, many entertainment XR applications have been produced, XR applications in other fields have not been so. Besides the entertainment field, educational materials using XR have become in great demand. Especially, XR seems useful for educational materials of experiment and exercise subjects. However, the development of such educational materials is not easy and needs much time. Therefore, in this paper, the authors propose the development framework for them. In this paper, the authors also show several material examples to justify the usefulness of the proposed framework.