We usually observe ourselves from two perspectives. One is the first‐person perspective, which we perceive directly with our own eyes, and the other is the third‐person perspective, which we observe ourselves in a mirror or a picture. However, whether the self‐recognition associated with these two perspectives has a common or separate neural basis remains unclear. To address this, we used functional magnetic resonance imaging to examine brain activity while participants viewed pretaped video clips of themselves and others engaged in meal preparation taken from first‐person and third‐person perspectives. We found that the first‐person behavioral videos of the participants and others induced greater activation in the premotor‐intraparietal region. In contrast, the third‐person behavioral videos induced greater activation in the default mode network compared with the first‐person videos. Regardless of the perspective, the videos of the participants induced greater activation in the salience network than the videos of others. On the other hand, the videos of others induced greater activation in the precuneus and lingual gyrus than the videos of the participants. These results suggest that the salience network is commonly involved in self‐recognition from both perspectives, even though the brain regions involved in action observation for the two perspectives are distinct.