Feedback linearization methods, such as dynamic inversion, cannot be directly applied to design control laws for non-affine systems. To address this constraint, the approach of the first-order Taylor series expansion is employed to transform non-linear systems into systems that are incrementally linear. Based on the transformed incremental affine system, an incremental dynamic inversion control law for the non-affine system has been developed through the implementation of state rate feedback. Theoretically, it has been proven that the incremental dynamic inversion method exhibits good robustness when applied to the control of non-affine systems. Furthermore, simulation verification has been conducted using a Vertical/Short Take-Off and Landing (V/STOL) aircraft as a test case. The simulation outcomes indicate that the incremental dynamic inversion technique successfully tackles the control law formulation difficulties that arise from non-affine properties. Moreover, because the control law output operates in an incremental mode, the designed control law can seamlessly transition between different control modes without causing interference.