In this paper, the implementation of a moving sound source and receiver with directivity in the three-dimensional finite-difference time-domain (FDTD) method is described. Fundamental solutions of moving monopole, dipole, and cardioid sources are theoretically derived. Some numerical experiments were performed on the three-dimensional sound field for a moving source and receiver. The numerical experiments showed that the effect of moving velocity on amplitude differs for the monopole and dipole or cardioid sources. Furthermore, it was found that directivity characteristics of dipole and cardioid sources vary depending on the beam and moving directions. The present method can be accurately applied to the moving sound source and receiver with directivity.