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We study the resonant X-ray emission spectroscopy (RXES) and the magnetic circular dichroism (MCD) at the L2,3 absorption edges of rare-earth elements, especially gadolinium ion. To this end, an atomic model is adopted and the multiplet coupling effect is taken into account. Using the formula of the coherent second order optical process which consists of the excitation process from the 2p core state to the empty 5d state and of the radiative decay from the 3d core state to the 2p core hole, we calculate RXES-MCD spectra. By inspection, we have confirmed that the enhancement of the 2p-5d dipole matrix element proposed for MCD of X-ray absorption spectroscopy. In addition, characteristic features of the spectra observed in gadolinium metallic compounds are reproduced by our calculations.

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