This book approaches to the subject of common-sense reasoning in AI using epistemic situation calculus which integrates the ideas of situation calculus and epistemic logic. Artificial intelligence (AI) is the research area of science and engineering for intelligent machines, especially intelligent computer programs. It is very important to deal with common-sense reasoning in knowledge-based systems. If we employ a logic-based framework, classical logic is not suited for the purpose of describing common-sense reasoning. It is well known that there are several difficulties with logic-based approaches, e.g., the so-called Fame Problem. We try to formalize common-sense reasoning in the context of granular computing based on rough set theory. The book is intended for those, like experts and students, who wish to get involved in the field as a monograph or a textbook for the subject. We assume that the reader has mastered the material ordinarily covered in AI and mathematical logic