Wet and dry oxide films-4H-SiC epitaxial (0001) C-face interfaces have been characterized by capacitance-voltage (C-V) measurements and soft x-ray excited photoemission spectroscopy (SX-PES) and hard x-ray excited photoemission spectroscopy (HX-PES) using synchrotron radiation. The interface state density for wet oxidation is much smaller than that for dry oxidation at any energy level. In the PES measurements, intermediate oxidation states such as Si1+ and Si3+ were observed. In addition, the areal densities of these states were found to be in a good correspondence with those of the interface states. The reasons for the good electrical characteristics of metal-oxide-semiconductor devices fabricated by wet oxidation are discussed in terms of the depth profiles of oxide films derived from the SX-PES and HX-PES results.