We theoretically demonstrate direction-dependent polarization conversion efficiency, yielding unidirectional light transmission, through a two-layer nanostructure by using the angular spectrum representation of optical near-fields. The theory provides results that are consistent with electromagnetic numerical simulations. This study reveals that optical near-field interactions among nanostructured matter can provide unique optical properties, such as the unidirectionality observed here, and offers fundamental guiding principles for understanding and engineering nanostructures for realizing novel functionalities.