Electron‐beam incidence‐angle‐resolved cathodoluminescence (IAR‐CL) measurements on ZnO single crystals were demonstrated as an alternative way for the depth‐resolved cathodoluminescence (CL) study by scanning acceleration voltage of the electron‐beam. Incidence‐angle dependent near‐band‐edge CL intensities were well reproduced by analyses considering a radiation pattern, an expansion of the electron‐beam irradiation area, and an internal absorption factors. The quantitative agreement between the experimental and simulated results indicates that the IAR‐CL technique is suitable for practical use in the depth‐resolved CL study of device structures (© 2013 WILEY‐VCH Verlag GmbH & Co. KGaA, Weinheim)