Axis switching of a jet ejected from a rectangular nozzle affects flow mixing characteristics. To elucidate such a mixing mechanism, the axis switching and vortex structure deformation should be investigated in detail. This study performed a numerical analysis of the axis switching of a pulsating jet ejected from a rectangular nozzle at a low Reynolds number. At all aspect ratios, a rectangular vortex ring similar to the shape of the nozzle cross-section is periodically shed downstream, and the side of the vortex ring deforms into a hairpin shape downstream. A vortex pair is generated inside the vortex ring downstream of the nozzle corner. When the aspect ratio is AR = 1.0, the vortex pair consists of symmetrical vortices, while as AR increases, the asymmetry of the vortex pair enlarges. At AR = 1.0, regeneration of a vortex ring occurs downstream. For AR = 2.0, alternately on the long and short sides of the nozzle, an upstream vortex ring overtakes a downstream vortex ring. Regardless of AR, downstream near the nozzle, as the vortex pair existing inside the vortex ring distorts the vortex ring, the positions of the side and corner of the vortex ring exchange, resulting in a 45° axis switching. For AR > 1.0, further downstream, the hairpin part of the vortex ring on the long side develops away from the jet center compared to the short side, causing a 90° axis switching. As a result, high turbulence occurs over a wide area, strengthening the mixing action. As AR increases, intensive interference between the vortex rings on the upstream and downstream sides diffuses the vortices downstream. Then, as turbulence by the diffused vortices widely occurs, the mixing effect is further strengthened.