Recently, we have shown that hard X-ray photoemission spectroscopy using undulator X-rays at SPring-8 is quite feasible with both high resolution and high throughput. Here we report an application of hard X-ray photoemission spectroscopy to the characterization of electronic and chemical states of thin solid films, for which conventional PES is not applicable. As a typical example, we focus on the problem of the scatter in the reported band-gap values for InN. We show that oxygen incorporation into the InN film strongly modifies the valence and plays a crucial role in the band gap problem. The present results demonstrate the powerful applicability of high resolution photoemission spectroscopy with hard X-rays from a synchrotron source. (c) 2005 Elsevier B.V. All rights reserved.