The local structure of boron-doped highly oriented graphite films was determined via soft x-ray emission and absorption spectroscopy using synchrotron radiation. Analysis of the BK and CK x-ray emission spectra using the discrete variational-Xa molecular orbital method clarified that boron atoms are chemisorbed onto graphite by substituting for carbon atoms in the carbon hexagonal rings. Compared to graphite, boron-doped graphite exhibits spectral differences in the higher edge of the CK x-ray emission spectrum and the CK x-ray absorption edge. Such a spectral profile of boron-doped graphite, which reflects the band structure, is well explained by the chemisorbed boron structure. V