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The current paper aims to review the recent evidence on the neural correlates of emotion regulation. The review is organized into two main sections. First, cognitive models that neuroimaging research is based on are introduced with a specific emphasis on the processspecific explanations of emotion regulation. In the second section, neuroimaging research is discussed in line with the evidence from human and nonhuman animals. Existing evidence suggests that regulation of emotions may be achieved either by bottom-up, subcortical, or top-down frontal mechanisms. The former way acts on the initial phases of emotion generation, whereas the latter appears to influence the higher-order structures for cognitive change and modulation of emotional responses. Although there is still an ongoing debate on when the generation stops and regulation starts on the emotion process, with respect to neural mechanisms, underlying regulatory strategies appear to be more consistent. Potential questions are also addressed for future research to contribute to especially the individual differences adaptive emotion regulation.