Insufficient validation for polarimetric decomposition techniques has led to its less perceived popularity for more than 20 years. The true composition ratio of scattering mechanisms within a radar backscatter should be essential to make polarimetric synthetic aperture radar (SAR) operational applications. To achieve this, a novel comprehensive approach to accurately identify the contribution of each scattering mechanism by a multi-incidence angle and multipolarimetric (MIMP) SAR observation combined with a theoretical model simulation is newly applied to L-band SAR data. Rice paddies in Niigata, Japan having a simple vegetation structure without topography were observed by Polarimetric and Interferometric Airborne SAR L-band 2, by gradually varying the flight path in terms of incidence angle. In addition to the MIMP SAR observation, a dominant scattering mechanism is reliably isolated through the theoretical characterization of the data by a discrete scatterer model. Avoiding unnecessary Bragg scattering effect caused by the methodically distributed rice paddies, the volume scattering from grains is identified as a dominant scattering mechanism over incidence angles. In addition, HH and VV are strongly affected by the double-bounce scattering between stalks and the ground surfaces at only small incidence angles, whereas the contribution of the double-bounce scattering for HV is not obvious. The results at the L-band will be compared with another MIMP SAR data at the X-band obtained for the same rice paddies in 2014 so that multifrequency MIMP SAR data analysis shall be conducted for our next step.