The electronic structures of a series of DNA nucleobases and their dinucleotides were investigated by N 1s X-ray absorption, X-ray photoemission, and resonant X-ray emission spectroscopy. Resonant X-ray emission spectra of the guanine base and its dinucleotide indicate that it has a weak structure at the lowest binding energy; at this energy, it isolates from the main valence band and forms the HOMO state. This indicates that the HOMO state is localized in the guanine base, as claimed by valence and core photoemissions and expected from theoretical predictions. In addition, the XAS and XES profiles of the guanine dinucleotide indicate that disruption of the aromatic character of the six-membered ring results in the localization of the d state at the imine (-N=) site of the guanine base; this may favor charge transfer among stacked guanine bases and further influence the conductivity of DNA.