Characteristics of electromagnetic waves of azimuthal mode number m = ±1 are investigated experimentally, analytically and numerically when the waves triggering the field-aligned and transverse plasma-potential structure modification near an electron cyclotron resonance (ECR) point are injected into an inhomogeneously magnetized plasma with high-speed ion flow. The waves of m = +1 and −1 modes generate an electric double layer near the ECR point at the radially central and peripheral areas of the plasma column, respectively, and the transverse electric fields are consequently formed. At these areas the waves have a right-handed polarization and are absorbed through the ECR mechanism, where the experimental and analytical results do show the polarization reversal along the radial axis. The numerical results by plasma analysis by finite element method (FEM)/wave analysis by FEM (PAF/WF) code show that the wave-absorption area is localized at the radially central and peripheral areas for m = +1 and −1 mode waves, respectively, being consistent with the experimental and analytical ones.