Brain activity was recorded using a whole-head magnetoencephalography system followed by coherence analysis to assess neural connectivity in 10 healthy right-handed adults to clarify differences in neural connectivity in brain regions during action observation from several perspectives. The subjects were instructed to observe and memorize or imitate the hand action from a first-person or second-person visual perspective. The brain activity in coherence was modified among frontal and central, sensorimotor, and mirror neuron system-related regions based on the visual perspectives of finger movements. The regional activity in coherence changed similarly under the imitation and observation tasks compared with the condition of observing static hand figures. The information from different visual perspectives of body movements was processed in the frontal–central regions related to sensorimotor processes and partially in mirror neuron system.