We calculate the U 5f → 3d5/2 resonant X-ray emission spectra (5f → 3d5/2 RXES) of a uranium compound, UO 3, by means of the Anderson impurity model with full multiplet effects. The calculation is based on the second-order optical formula, and the effect of the X-ray polarization is taken into account. The calculated results of 5f → 3d5/2 RXES show the strong dependence on the X-ray polarization. Using the selection rule of the dipole transition with polarized X-rays, the calculated spectral features are explained.