[en] An elemental analysis method using muonic X-rays has been developed. Applying the unique features of the negative muon, this method enables elemental distribution in an object to be obtained three dimensionally and non-destructively. Especially, by choosing the incident muon beam energy, depth-profiling as deep as several cm from the surface can be achieved by detecting the high energy muonic X-rays carrying the information of the atom which captured the muon. We obtained some preliminary results and showed the applicability of the technique in future analytical facilities. (author)