A theory of the polarization of diffracted light by ultrasound in liquids without strong cooperativity of molecular orientation is reconsidered from the viewpoint of longitudinal-reorientational coupling. Theoretical expressions for the change in the azimuthal angle and the relative phase shift between electric components along with and perpendicular to the ultrasound were obtained for diffracted light. To examine the validity of the theoretical treatments, measurements of the change in the azimuthal angle and the relative phase shift for the 0th and AE1st order diffracted light were carried out in triphenylphosphite. The experimental results agreed well with theoretical predictions using the material parameters of triphenylphosphite in the literature.