Shave-off depth profiling is one of the powerful methods that can be applied to the analysis of pin point and small region devices. However, acquired shave-off depth profile is affected by a long tail of the FIB because shave-off scanning mode has the distinctive position of the primary ion beam against the sample. In this study, we evaluated the influence of the long tail of the FIB in detail by the simulation method we newly proposed. The evaluation was carried out from the point of view of mainly two factors. One is thickness of the protection film. The other is the scanning speed toward the depth direction. In addition, we newly proposed the notion of ‘shave-off sputtered atom yield’, the important factor of shave-off depth profiling. As a result, it became possible that the determination of optimized experimental condition for the achievement of the ultimate depth resolution.