Heart rate variability(HRV) is the clinical consequence of various influences of the autonomic nervous system(ANS) on heart beat. HRV can estimate the potential physiologic rhythm from the interval between consecutive beats(RR interval or HRV data), but cardiovascular system governed by ANS is in relation to respiration and autonomic regulation. It is known as RSA representing respiration-related HR rhythmic oscillation. Because the mechanism linking the variability of HR to respiration is complex, it has so far been unknown well. In this paper, we tried to evaluate 5-min RR interval segments under control of respiration in order to find out a proper respiration rate that can estimate the ANS function. 10 healthy volunteers were included to evaluate 5-min HRV data under 4 different respiration-controlled environments; 0.03Hz, 0.1Hz, 0.2Hz, and 0.4Hz respiration. HRV data were analyzed both in the frequency and the time domain, with cross-correlation coefficient(cross-coeff.) for HRV and respiration signal. The results showed maximum cross-coeff. of 0.84 at 0.1 Hz and minimum that of 0.16 at 0.4Hz respiration. Cross-coeff was decreased at a faster rate from 0.1Hz respiration. All mean SDNN, RMSSD, and pNN50 of time domain measures were 108.7ms, 71.85ms, and 28.47%, respectively, and LF, HF, and TP of frequency domain measures were $12,722ms^2,;658.8ms^2$, and $7,836.64ms^2$ at 0.1Hz respiration, respectively. In conclusion, 0.1Hz respiration was observed to be very meaningful from time domain and frequency domain analysis in relation to respiration and autonomic regulation of the heart.