It is known that perspective-taking helps humans recognize anothers emotional state on an individual basis. Here, weinvestigated how perspectives influence emotional sharing, namely the act of understanding mood, or a relationship be-tween other people in a multiparty conversation. In order to capture the effects of perspectives on sensitivity and biasin responses, we introduced condition-specific parameters in a Bayesian item response model. The model revealed thatinterlocutors are more sensitive and biased to emotional incongruency when they give ratings for a pair including them-selves than that excluding them. This relationship holds for observers who did not participate in the conversation and tookthe respective perspectives. The findings support the assimilating effects of perspective-taking through which people canperceive mood as the target does.