Factors other than frequency of involvement probably determine emerging adults’ attitudes toward their fathers. However, factors that affect these attitudes have not yet been revealed. Therefore, this study focuses on children’s perceptions of perspective taking from their fathers and blame for negative behaviors by their fathers, and verifies whether these factors determine children’s attitudes toward their fathers. We conducted a panel survey of 501 Japanese undergraduate students. Data were collected in two waves over approximately two months to establish the causal relationships between the above-mentioned variables. Results indicated that in case of sons, the more positively they perceive their fathers’ behaviors, the more positive their attitudes become toward their fathers. Implications for father-son relationships, compared with father-daughter and mother-child relationships, are discussed.