Mother-child interaction is highly dynamic and reciprocal. Switching roles in these back-and-forth interactions serves as a crucial feature of reciprocal behaviors while the underlying neural entrainment is still not well-studied. Here, we designed a role-controlled cooperative task with dual EEG recording to study how differently two brains interact when mothers and children hold different roles. When children were actors and mothers were observers, mother-child inter-brain synchrony emerged within the theta oscillations and the frontal lobe, which highly correlated with children's attachment to their mothers. When their roles were reversed, this synchrony was shifted to the alpha oscillations and the central area and associated with mothers' perception of their relationship with their children. The results suggested an observer-actor neural alignment within the actor's oscillations, which was modulated by the actor-toward-observer emotional bonding. Our findings contribute to the understanding of how inter-brain synchrony is established and dynamically changed during mother-child reciprocal interaction.