Lasers are used in various fields, however, in the medical field, they are mainly used for incision or chemotherapy. Photothermal therapy (PTT) is an anti-cancer treatment technique that uses lasers and the photothermal effect to increase the temperature of tumor tissue and induce its death. In this study, the therapeutic effect of PTT using gold nanoparticles as a photothermal converter was analyzed numerically for the occurrence of squamous cell carcinoma inside a skin section consisting four layers. Numerical modeling was implemented to calculate the temperature distribution inside the biological tissue while varying the distribution radius of gold nanoparticles in the tumor tissue, the number of injections, and the intensity of the irradiating laser. For the given situation, the optimal treatment effect was observed when the distribution radius ratio of the injected gold nanoparticles (GNPs) was 1, the number of injections was 7, and the intensity of the irradiated laser was 52 mW. Three apoptotic variables were used to quantitively evaluate the effect of PTT in each case and thus suggest the optimal treatment effect. However, although the temperature range at which apoptosis occurs is known, the maintenance of that temperature range is still under research and the temporal influence of apoptosis remains to be determined.