We deposited interpoly-stacked dielectric films with Si3N4/SiO2/Si (ON) and SiO2/Si3N4/Si (NO) structures by the atomic layer deposition method. The multilayer structure of these films with the interfaces was investigated by O and N K-edge X-ray absorption spectroscopy, nondestructive method. The electrical properties of the films were also estimated in comparison with those of Si3N4 and SiO2 single layers. A few defects existed in the interface layer of both NO and ON structures. In particular, the oxynitride interface layer was detected in the NO multilayer. The ON stacked structure had a lower leakage current and higher breakdown voltage than the NO structure and had very similar electrical properties to those of the SiO2 single layer.