Squatting is a common motion in activities of daily living and is frequently used in training programs. Squatting requires a shift of the body in both vertical and anterior-posterior directions. Postural control during squatting is considered a mixed strategy; however, details and roles of the trunk and lower limb joints are unclear. The purpose of this study was to investigate the relationship among the kinematics of the lower limb, the trunk and the center of mass (COM) descent during squatting. Twenty-six healthy young adults performed repeated parallel squats. Lower limb joint and trunk angles and the COM were analyzed using a 3D motion analysis system. We evaluated the relationship between the kinematics and the squat depth by performing correlation analysis and multiple linear regression analysis. The ankle was the first to reach its maximum angle, and the remaining joints reached their maximum angles at the maximum squat depth. The knee joint motion and the squat depth were significantly correlated and there was a correlation between the hip and the ankle joint motion and the anteroposterior displacement of the COM during squatting. Multivariate linear regression analysis indicated that squat depth was predicted by both the knee and ankle motion and that anteroposterior displacement of the COM was predicted by the hip, ankle, and knee joint motion. The knees contributed to the vertical COM motion during squatting, while the hips contributed to the COM motion in the anteroposterior direction. On the other hand, the ankles contributed to COM motions in both the vertical and anteroposterior directions during squatting.