Fine polishing techniques, such as chemical mechanical polishing (CMP), are important to glass substrate manufacturing. When these techniques involve mechanical interaction in the form of friction between the abrasive and the substrate surface during polishing, latent flaws may form on the product. Fine polishing induced latent flaws in glass substrates may become obvious during a subsequent cleaning process if the glass surface is eroded away by chemical interaction with a cleaning liquid. Thus, latent flaws reduce product yield. A novel technique (the stress-induced light scattering method; SILSM) which was combined with light scattering method and stress effects was proposed for inspecting surface to detect polishing induced latent flaws. This method is able to distinguish between latent flaws and tiny particles on the surface. In this method, an actuator deforms a sample inducing stress effects around the tip of a latent flaw caused by the deformation, which in turn changes the refractive index of the material around the tip of the latent flaw because of the photoelastic effect. A CCD camera detects this changed refractive index as variations in light-scattering intensity. In this study, the changes in reflection coefficients and polarization states after application of stress to a glass substrate were calculated and evaluated qualitatively using Jones matrix-like ellipsometry. As the results, it was shown that change in the polarization states around the tip of latent flaw were evaluated between before and after applied stress, qualitatively.