  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
$L_{2,3}$ 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 $3d$ electrons are rather localized since the
ionic model can qualitatively explain the V $L_{2,3}$ XAS and XMCD spectra as
well as the local dd excitation revealed by V $L_3$ RIXS.
