Abstract
Belief reasoning is typical mental state reasoning in theory of mind (ToM). Although previous studies have explored the neural bases of belief reasoning, the neural correlates of belief reasoning for self and for others are rarely addressed. The decoupling mechanism of distinguishing the mental state of others from one's own is essential for ToM processing. To address the electrophysiological bases underlying the decoupling mechanism, the present event-related potential study compared the time course of neural activities associated with belief reasoning for self and for others when the belief belonging to self was consistent or inconsistent with others. Results showed that during a 450-600 ms period, belief reasoning for self elicited a larger late positive component (LPC) than for others when beliefs were inconsistent with each other. The LPC divergence is assumed to reflect the categorization of agencies in ToM processes.