Resonant soft X-ray emission spectra have been measured at the Ni 2p edge of a planar nickel complex K₂Ni(CN)₄·H₂O and interpreted by performing ab initio configuration interaction calculations. This cyano complex shows characteristic metal-to-ligand charge transfer (MLCT) bands in the Ni 2p photoabsorption spectra. Resonant soft X-ray emission via the MLCT intermediate states can be interpreted as valence MLCT excitations within a one-electron picture. On the other hand, resonant soft X-ray emission via the intra-atomic Ni 2p–3d intermediate state corresponding to the white line excitation shows significant electron correlation effects.