A charged particle beam apparatus makes it possible to acquire information in the cross-sectional direction (depth direction) of a sample having an internal structure in a nondestructive manner with reduced damage. Further, the apparatus makes it possible to analyze the depth and/or dimensions in the depth direction of the internal structure. The charged particle beam apparatus includes: a means for providing a time base for control signals; a means for applying a charged particle beam to a sample in synchronization with the time base and controlling an irradiation position; a means for analyzing the emission characteristics of an emission electron from the sample from a detection signal of the emission electron; and a means for analyzing the electrical characteristics or cross-sectional morphological characteristics of the sample based on the emission characteristics.