The nitrogen found in the SiO2/SiC interface of SiC–MOSFET trench sidewalls, which had been introduced by annealing nitric oxide, was investigated via X-ray absorption spectroscopy (XAS) with the aid of a photoemission electron microscope. The trench sidewall, which had an m-face configuration of a micrometer order, was compared with the planar configuration of an m-face SiC wafer. The XAS spectra of the trench sidewall showed no agreement with the planar configuration, meaning that there was an observable difference in the atomic structure and environment of the nitrogen in the trench sidewall and the one in the planar SiC wafer.