The hypertext document is used for information exchange in the Web environments. Its structure is considered as having graph structures with links, which makes nonlinear processing of documents possible. This paper proposes an indexing method for information retrieval system using XML links. We define new attributes that control links of a remote document and assign an unique identifier for the attribute of each link. Each identifier has a different weight according to its occurrence position that is local or remote documents. We index a word not only from a local document but a remote document based on the given weight. Experimental results show that the proposed method outperforms conventional retrieval systems that ignore links.