The high-frequency spectral-decay parameter κ has been used in the field of engineering seismology for several decades. The zero-distance κ value (κ0) is a site parameter in ground motion models and strong motion synthesis. Using surface-borehole pairs of strong motion records from the strong-motion seismograph network KiK-net, we explored the effect of site soil on κ0, specifically the contribution from ground motion directionality. In the target area (138°E−143°E, 36°N–40°N), and records from earthquakes at 50 pairs of stations were collected. All horizontal orthogonal records were rotated from 0° to 180° with an increment of 10° to capture the difference between the average κ0 on two horizontal components and the median value of the rotated κ0 at surface and borehole stations. The same process was applied to Δκ0, the difference between surface station κ0 and borehole station κ0, to measure the contribution by soil column. The nonlinear behavior of soils led to large shear strains, reduced stiffness, and decreased resonance frequency. Thus, the effect of soil nonlinearity on κ is investigated. In the same area, strong ground motion records with peak ground acceleration >100 cm/s2 were selected to identify the soil nonlinearity by the moving time window deconvolution method, and the temporal variation of time-average shear wave velocity and κ at the 50 surface stations were assessed.