The tactile reassignment process supports the flexible and dynamic changes of body schema in various situations such as those involving tool use. Here, we show that there exist two distinct neural processes in the dynamical reassignment process. One process is involved in identifying the body part where the tactile stimuli are applied, whereas the other is involved in the assignment of the tactile stimuli in the external space including one's body. These processes, combined together, would facilitate the quick and appropriate acquisition of information from the environment, resulting in the speedy spatial perception and execution of motor activities. In addition, we show that the body posture affects the accuracy of tactile localization in the crossed fingers illusion.