This study investigated the susceptibility to intergranular corrosion (IGC) in austenitic stainless steel with various degrees of sensitization (DOSs) from a microstructural viewpoint based on the coincidence site lattice (CSL) model. IGC testing was conducted using oxalic acid and type 304 stainless steel specimens with electrochemical potentiokinetic reactivation (EPR) ratios that varied from 3 to 30%. As a measure of IGC susceptibility, the width of the corroded groove was used. The relationship between IGC susceptibility, grain boundaries (GB) structure, and EPR ratio of the specimens was evaluated. As a result, the IGC susceptibility cannot be characterized using the Σ value, irrespective of the DOS of the specimen. The IGC susceptibility increases with increasing unit cell area of CSL boundaries, which is a measure of the stability of the CSL boundaries, and then levels off. The relationship between the IGC susceptibility and unit cell area is sigmoidal, irrespective of the DOS of the specimen. The sigmoid curve shifts rightward and the upper bound of IGC susceptibility decreases with decreasing DOS of the specimen.