We have studied the electronic structure of ferrimagnetic Mn2VAl single crystal by means of soft X-ray absorption spectroscopy (XAS), X-ray absorption magnetic circular dichroism (XMCD) and resonant soft X-ray inelastic scattering (RIXS). We have successfully observed the XMCD signals for all constitute elements, supporting the spin polarized states at the Fermi level. The Mn XAS and XMCD spectra are reproduced by the spectral simulation based on density-functional theory (DFT), indicating itinerant character of the Mn 3d states. On the other hand, V electrons are rather localized since the ionic model can qualitatively explain the V XAS and XMCD spectra as well as the local dd excitation revealed by V RIXS.

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