Friendship is very significant for junior high school students in adolescence. Building friendship is an important task for them. Perspective taking is an important ability of making friends. The research purpose was the salience of perspective taking in friendship of junior high school students. Selman's levels of perspective taking is the milestone of perspective taking research which investigates subjects' answers of a dilemma story. The research approach focused on the real lives of friendship of junior high school students in a class and explored their experience. The research methods were individual in-depth interview, document analysis and non-participative observation. Subjects were 16 students of a class and their homeroom teacher. This was a follow-up in junior high school from Grade 7 to 9. The research found that interactions which affected the development of perspective taking in friendship domain were: the distance between two perspectives from near to far, "exploring culture as entering friends' inner world," "friendship shock with friends" and "friendship shock without friends." Junior high school students' perspective taking abilities vary. As a whole, it developed by deeper translating others as well as shifting focus of perspective from self to others. Some students could develop the perspective taking as "a well's frog watching an elephant." Students with this perspective taking interpret others by their own personality and experience and expanding the interpretation at well. In that case, friends were strongly close; however, radical students may bully others out of perspectives differences.