In pursuit for the improvement of heterojunction Si solar cell performance, we evaluated Sn-doped Indium oxide (ITO)/a-Si structure by using conventional and hard X-ray photoelectron spectroscopy (XPS, HAXPES) to identify the cause of solar cell performance degradation. HAXPES allows us to evaluate the SiOx layer at the ITO/a-Si interface non-destructively. The SiOx formation at the ITO/a-Si interface leads to an increase the contact resistance, which can be reduced by post deposition annealing (PDA). In addition, PDA promoted the evaluation of Fermi level, the precipitation of ITO component in a-Si layer, and the increase of interface roughness. Before PDA, the diffusion of Sn atoms in a-Si was observed. Furthermore, it was also confirmed by PDA that Si atoms were diffused to ITO. These reaction at the ITO/a-Si interface may be part of the degradation factor of the Si solar cells.