In the shave-off method, which combines an X-axis sweep with a much slower Y-axis sweep, the sample is completely etched using a Ga focused ion beam (FIB). One advantage of this method is the higher axial resolution obtained because of sputtering by the edge of the FIB. Recently, our group developed a two-dimensional (2D) shave-off method and 2D data acquisition was achieved. This method enables the analysis of curved interfaces, such as transistors, by determining the analytical axes after the measurement. In the shave-off method, the axial resolution along the Y-axis has been studied, but the X-axial resolution has not been studied. In this study, we analyzed the X-and Y-axial resolutions using experimental measurements and simulations. The axial resolution was revealed to be anisotropic by measurement of an alumina particle, and further analyses were performed by simulating the etching process. The X-axial resolution of the shave-off scan was suggested to be similar to that of a raster scan. A simulation of the shape of the shave-off cross-section showed that the anisotropic axial resolution was caused by etching with the whole width of the FIB along the X-axis, except during the last sweep before complete etching of the sample. Calculation of FIB profiles using the Lorentzian function suggested an approach for improved high-resolution 2D shave-off measurements.