Y. Saeki, a cognitive psychologist, claims that understanding a task is facilitated by introducing a point of view or transfering that point of view from one place to another. In this article, the credibility of his claim and the validity of his explanations were examined. For this purpose, the following four tasks were analyzed which Saeki purports to be able to explain with his viewpoint theory. (1) a logical task called the four-cards problem (2) a probabilistic task on Bayes Theorem (3) a image task on spacial representation (4) a algebraic task on equational formulation An analysis of these tasks showed that the concept of "point of view" is used very ambiguously and arbitrarily in his literature and that, in almost all cases, the introduction or the transferring of point of view not only has no facilitation effect on understanding the tasks, but also gives rise to wrong explanations for solving these task. Even when the explanation based on his viewpoint theory seems to lead to a correct solution, "point of view", as he discusses it, plays no active role in solving tasks. His explanation simply rephrases the usual explanation. Based on the results of this analysis, it was concluded that Saeki's claim is not valid and his viewpoint theory has no real substance. Finally, the role of "point of view" in the ordinary sense was discussed in terms of being a factor for understaning.