This study aims to examine the neural correlates of cognitive shifting during the Dimensional Change Card Sort Task task with functional near-infrared spectroscopy. Altogether 49 children completed the DCCS tasks, and 25 children passing all items were classified into the Switch group. Twenty children committing more than one perseverative errors were grouped into the Perseverate group. The Switch group had Brodmann Area 9 and 10 activated in the pre-switch period and BA 6, 9, 10, 40, and 44 in the post-switch (...) period. In contrast, the Perseverate group had BA 9 and 10 activated in the pre-switch period and BA 8, 9, 10 in the post-switch period. The general linear model results afford strong support to the “V-shape curve” hypothesis by identifying a significant decrease–increase cycle in BA 9 and 44, the neural correlations of cognitive shifting. (shrink)