It has been hypothesized that the subject, at the onset of a sentence, usually determines the perspective of the reader in sentence comprehension. We used functional magnetic resonance imaging (fMRI) to investigate the neural basis underlying the mental perspective shift in sentence comprehension. Participants observed an event consisting of two objects, immediately after their perspective was ... [Show full abstract] guided to one particular object by a spatial cue. The participants then judged whether the displayed sentence correctly described the previous event. If the subject of the sentence did not match the reader’s predetermined perspective, then a mental perspective shift should occur. We found that the right dorsolateral prefrontal cortex (dlPFC) showed greater activation under the invalid-cue conditions requiring the mental perspective shift. The right dlPFC might therefore subserve the mental perspective shift in sentence comprehension.