A numerical skill for effective treatment of inclined boundaries in a finite element method is introduced. A finite element method has been frequently used to simulate hydraulic phenomena in a coastal zone since it can be applied to irregular and complex geometry. In case elliptic partial equations are governing equations for a finite element model, however, there is a difficulty in treating boundary conditions properly for cases in which boundaries are vertically inclined. In this study, a method to treat such inclined boundaries using Bessel functions for a finite element method is introduced and compared with analytical solutions.