An experimental system for polarized soft X-ray Raman scattering spectroscopy has been constructed. The soft X-ray spectrometer is based on the Rowland circle geometry with a holographic spherical grating. Three types of gratings are used to cover the energy range from 18 eV to 1200 eV. According to a ray-trace simulation, the resolution is expected to be 200 meV at 700 eV by using a 10 micro m slit width. The polarized and depolarized soft X-ray Raman scattering spectra can be measured by rotating the soft X-ray spectrometer around the axis of the incident beam. Preliminary measurements of polarized and depolarized spectra were accomplished at undulator beamline BL-2C of the Photon Factory.