Transformation of alkyl N-(vinyloxy)benzimidates to alkyloxazoles proceeds through the intermediates: a charge-separated 1,2-oxazetidine derivative and then 1-hydroxy-2-[[methylthio(phenyl)methylene]imino]maleic acid diester, while their photochemical transformation takes place via a concerted [1,3] sigmatropic shift. As the extension of this reaction, the preparation of the precursor proposed for