  We theoretically investigate the origin of the x-ray magnetic circular
dichroism (XMCD) spectra at the K edges of Mn and Ga in the ferromagnetic phase
of Mn3GaC on the basis of an ab initio calculation. Taking account of the
spin-orbit interaction in the LDA scheme, we obtain the XMCD spectra in
excellent agreement with the recent experiment. We have analyzed the origin of
each structure, and thus elucidated the mechanism of inducing the orbital
polarization in the p symmetric states. We also discuss a simple sum rule
connecting the XMCD spectra with the orbital moment in the p symmetric states.
