The Interface Structure between ionomer and electrode such as specific absorption of sulfonic acid of the ionomer strongly influence ORR activity. The interface structure is significantly sensitive to previous-treatments and water circumstance. We have developed the novel method to measure electronic structure of sulfonic acid of the ionomer by in situ soft X-ray absorption spectroscopy. The sulfur K-edge XANES clearly indicated the sulfonic acid of Nafion has two peaks corresponding the specific absorption species and the free species. By changing the incident angle of X-ray, polarization dependent was unambiguously confirmed which indicates specific absorption species of sulfonic acid is located and strong interaction in the near-interface region than bulk zone.