An important aspect of flexible, adaptive behavior is the use of various response tactics (i.e. the protocol of how to decide what to do). Previous studies revealed that neurons in the posterior medial prefrontal cortex (pmPFC) of primates exhibit clear activity modulation in relation to the execution of action under the presence of multiple response tactics (Matsuzaka et al Proc Natl Acad Sci USA 109: 4633-4638). Yet the functional localization within the prefrontal cortex in the selection of tactics has been unknown. Here we studied the neuronal activity of the posterior medial prefrontal cortex (pmPFC) and the dorsolateral prefrontal cortex (DLPFC) as well as the adjacent presupplementary and supplementary motor areas (pre-SMA and SMA) in primates while they performed a task in which multiple visual cues instructed the tactic and the target of the forthcoming reaching movements. The cues were assigned with systematically varied number of possible tactics, so that the monkeys progressively narrow the search for the valid tactic. This enables independent analysis of selecting tactics and actions. We found a group of neurons in the pmPFC which responded to the cues with selectivity for the tactic associated with the cues. In contrast, the majority of neurons in the DLPFC responded non-selectively when either tactic or action was determined. Further, the population level analysis revealed that, before the response period, neuronal population in the pmPFC signaled the tactic of the forthcoming response more reliably than other areas. These results indicate that pmPFC plays more significant role than DLPFC in the determination of tactics.