  We investigate the dependence of the viewing angle in supercritical accretion
flows and discuss the observational implications of galactic black-hole
candidates and ultraluminous X-ray sources. When the mass accretion rate
exceeds the critical rate, then the shape of the disk is geometrically thick
due to the enhanced radiation pressure. The model spectra of supercritical
accretion flows strongly depend on the inclination angle. Because the outer
disk blocks the emission from the disk inner region for high inclination angle.
We also find that the spectral properties of low-inclination angle and low
accretion-rate disks are very similar to those of high-inclination and high
accretion rate disks. That is, if an object has a high inclination and high
accretion rate, such a system suffers from self-occultation and the spectrum
will be extremely soft. Therefore, we cannot discriminate these differences
from spectrum shapes only. Conversely, if we use the self-occultation
properties, we could constrain the inclination angle of the system. We suggest
that some observed high temperature ultraluminous X-ray sources have near
face-on geometry, i < 40, and Galactic black hole candidate, XTE J1550-564,
possesses relatively high-inclination angles, i > 60.
