In mammography units, the X-ray tube focal spot is located directly above the chest wall edge of the detector. Therefore, the X-ray beam is incident at a different angle along the cathode-anode axis. When the X-ray beam is incident on the imaging plate (IP) at a relatively large angle, the resolution property of a new imaging plate with dual-sided reading system would be degraded compared with the conventional imaging plate because of the parallax effect, which produces a shift in the image on two sides of the imaging plate. To evaluate the oblique incidence effect of the X-ray beam on the degradation of resolution properties and detection of simulated microcalcifications of a new CR system with a pixel size of 50μm, its basic imaging properties and observer performance tests were compared with those of a conventional CR system. The resolution properties were evaluated by measuring modulation transfer functions (MTFs). Observer performance tests were conducted to compare the detectability of simulated microcalcifications of CR systems. Degradation of presampling MTFs for the new system is greater than that of the conventional CR system when the X-ray beam was incident at the same angle on the imaging plate. We found that the degradation of the area under the ROC curve (Az) for the new CR system was greater than that of the conventional CR system when the X-ray beam was incident at the same angle on the imaging plate.