Recently, it has been reported that the primary water stress corrosion cracking (PWSCC) has occurred in nickel based alloy weld components such as steam generator safe end weld, reactor vessel safe end weld, and so on, in PWR. Defect detection and sizing are important in order to ensure the reliable operation and life extension of nuclear power plants. In the reactor vessel safe end weld, it was impossible to measure crack depth of PWSCC. The cracks have occurred in the axial direction of the safe end weld. Furthermore, the cracks had some features such as deep, large aspect ratio (ratio of crack depth and length), sharp geometry of crack tip, and so on. Therefore, development and improvement of defect depth sizing capabilities by ultrasonic testing (UT) have been required. Phased array UT technique was applied with regard to defect depth sizing at the inside inspection in Ni-based alloy welds. Phased array UT was examined a standard block specimen with side drilled holes (SDHs). From the experimental results, the performance of linear array probes and dual matrix array probe were investigated. In the basis of the results, UT procedure for defect depth sizing was investigated and proposed. The UT procedure was applied to the defect depth measurement in Ni-based alloy weld specimen with electric discharge machine (EDM) notches. From these results, good accuracy of defect depth sizing by phased array UT for the inside inspection was shown. Therefore, it was clarified the effectiveness of the UT procedure for defect depth sizing in Ni-based alloy weld.