In image processing, images are usually composed of partial views due to the uncertainty of collection and how to efficiently process these images, which is called incomplete multi-view learning, has attracted widespread attention. The incompleteness and diversity of multi-view data enlarges the difficulty of annotation, resulting in the divergence of label distribution between the training and testing data, named as label shift. However, existing incomplete multi-view methods generally assume that the label distribution is consistent and rarely consider the label shift scenario. To address this new but important challenge, we propose a novel framework termed as Incomplete Multi-view Learning under Label Shift (IMLLS). In this framework, we first give the formal definitions of IMLLS and the bidirectional complete representation which describes the intrinsic and common structure. Then, a multilayer perceptron which combines the reconstruction and classification loss is employed to learn the latent representation, whose existence, consistency and universality are proved with the theoretical satisfaction of label shift assumption. After that, to align the label distribution, the learned representation and trained source classifier are used to estimate the importance weight by designing a new estimation scheme which balances the error generated by finite samples in theory. Finally, the trained classifier reweighted by the estimated weight is fine-tuned to reduce the gap between the source and target representations. Extensive experimental results validate the effectiveness of our algorithm over existing state-of-the-arts methods in various aspects, together with its effectiveness in discriminating schizophrenic patients from healthy controls.