Functional magnetic resonance imaging (fMRI) was used to investigate the neural substrates responsible for Japanese kana mirror reading. Japanese kana words, arranged vertically from top to bottom, were used in the mirror reading task in 10 normal right-handed Japanese adults. Since both mirror-reversed and normally oriented kana items are read in the same (top to bottom) direction, it was possible to minimize the oculomotor effects which often occur in the process of mirror reading of alphabetical language. By using the SPM96 random effect analysis method, a significant increase in the blood oxygen level-dependent signal during mirror reading relative to normal reading was detected in multiple brain regions, including the bilateral superior occipital gyri, bilateral middle occipital gyri corresponding to Brodmann area (BA) 18/19, bilateral lingual gyri (BA 19), left inferior occipital gyrus (BA 18), left inferior temporal cortex (BA 37), bilateral fusiform gyri (BA 19), right superior parietal cortex (SPC) (BA 7), left inferior frontal gyrus (BA 44/45) and an inferior part of the left BA 6. In addition to these cortical regions, the right caudate nucleus and right cerebellum were also activated. The activation found in the right SPC and the left inferior temporal region is consistent with the hypothesis that mirror reading involves both the dorsal visuospatial and ventral object recognition pathways. In particular, a significant correlation was found between the fMRI signal change in the right SPC and the behavioural performance (error index) in the task. This may reflect increased demand on the right SPC for the spatial transformation which is required for the accurate recognition of mirror-reversed kana items. This relationship between the haemodynamic response in a specific brain area and the behavioural data provides new evidence for the essential role of the right SPC in Japanese kana mirror reading.