The investigation of the heat transfer phenomena at a high spatiotemporal resolution via the measurement of surface temperature distributions indicates that the spatiotemporal attenuation of the measured surface temperature deteriorates the resolution. Therefore, it is important to understand the attenuation of temperature fluctuations attributed to the thermal inertia and diffusion of a heat transfer surface. In this study, we analytically derive general formulae for predicting the amplitude of temporal and spatial temperature fluctuations of a heat transfer surface comprising a thin film formed on a window material. These formulae are derived by formulating the effective thickness of the window material; its temperature fluctuates with the same amplitude as the thin film. Further, these formulae allow presenting the limits of measurable temporal and spatial resolutions as a function of the heat flux fluctuation amplitude, thermophysical properties of the thin film and window material, thin film thickness, and measurement temperature resolution. We summarized the procedure to predict the temperature fluctuation amplitude of the thin film and the measurable limits of the temporal and spatial scales to facilitate the application of the derived formula.