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Theoretical analysis is made for spectra of the 3d core photoemission (3d-XPS) and 2p core photoabsorption (L 3-XAS) in insulating La compounds La 2 O 3, LaF 3 and LaCl 3 by using the single-site Anderson model. In order to give a consistent interpretation for 3d-XPS and L 3-XAS, it is essentially important to take into account, in the final state of L 3-XAS, the Coulomb interaction U fd (between 4f and 5d electrons) and− U dc (between a 5d electron and a core hole) in addition to− U fc (between a 4f electron and a core hole). A similar analysis is also presented for the intermetallic cornpound LaPd 3.