Amorphous silicon oxynitride (a-SiNxOy) films were deposited at 300 °C using a plasma-enhanced chemical vapor deposition technique, which was carried out with variation in the nitrogen-flow-rate ratio (RN) and the oxygen-flow-rate ratio (RO) to control the nitrogen and oxygen contents, x and y, respectively. Changes in the structural properties and the characteristics of defects in the films were examined based on the electron spin resonance as well as infrared and optical absorption measurements. An increase in either RN or RO was found to decrease the deposition rate, the density of charged or neutral defects, and the randomness of the bonding network. Thus the incorporation of O or N atoms into Si nitride or Si oxide films, respectively, acts to improve the qualities of the insulating films. Furthermore, the nearest N and O atom neighboring to a Si site would be randomly bonded to the Si atom. Our results also showed that N-related dangling bonds, other than so-called K centers, are favorably created after annealing, but that the formation of Si–O bonds in the films makes the formation of such defects difficult.