The formation of polyiodine complexes was investigated in a photocurable poly(vinyl alcohol) modified N-methyl-4 (4′-formylstyryl)pyridinium methosulfate acetal (PVA-SbQ), which is a photofunctional group that causes photodimerization. PVA-SbQ films with polyiodine complexes were prepared to be photocured, iodinated and soaked in a boric acid solution. The formation of PVA-polyiodine complexes was studied during iodinating and while in the boric acid treatment through UV-vis absorption spectrometry, resonance Raman spectrometry and IR absorption spectrometry. As a result, polyiodines were formed in the photocurable PVA-SbQ films, and the formation of PVA-polyiodine complexes was enhanced by boric acid treatment. It was found that the SbQ-ratio of PVA-SbQ affects the formation of PVA-polyiodine complexes. The photocrosslinking by the dimerization of SbQ groups helps to form the PVA-I 5 À complex during the boric acid treatment. Based on this effect, we demonstrated a unique recording method by the PVA-polyiodine complex formation. The PVA-SbQ film cured by the irradiation of the liner polarized light showed that dichroism of the PVA-polyiodine complexes formed after iodination.