We present the characteristic polynomial for the transition matrix of a vertex-face walk on a graph, and obtain its spectra. Furthermore, we express the characteristic polynomial for the transition matrix of a vertex-face walk on the 2-dimensional torus by using its adjacency matrix, and obtain its spectra. As an application, we define a new walk-type zeta function with respect to the transition matrix of a vertex-face walk on the 2-dimensional torus, and present its explicit formula.