SDSS J134244.4+053056 is a tidal disruption event candidate with strong temporal coronal line emitters and a long fading, mid-infrared dust echo. We present detailed analyses of X-ray emission from a Swift/XRT observation in 2009 and the most recent XMM-Newton/pn observation in 2020. The two spectra can be modeled with hard and soft components. While no significant variability is detected in the hard component above 2 keV between these two observations, the soft X-ray emission in 0.3-2 keV varies by a factor of $sim5$. The luminosity of this soft component fades from $sim1.8times10^{41}$ to $sim3.7times10^{40}$ erg s$^{-1}$ from the observation in Swift to that of XMM-Newton, which are 8 and 19 years after the outburst occurred, respectively. The evolution of luminosity matches with the $t^{-5/3}$ decline law well; there is a soft X-ray peak luminosity of 10$^{44}$ erg s$^{-1}$ at the time of the optical flare. Furthermore, the spectra of the soft component harden slightly in the decay phase, in which the photon index $Gamma$ varies from $4.8^{+1.2}_{-0.9}$ to $3.7pm0.5$, although they are consistent with each other if we consider the uncertainties. Additionally, by comparing the BH mass estimate between the $M-sigma$ correlation, the broad H$alpha$ emission, and the fundamental plane relation of BH accretion, we find that a value of $sim10^{5}$Msun is favored. If so, taking its X-ray spectral variation, luminosity evolution, and further support from theory into account, we suggest that SDSS J134244.4+053056 is a long-lived tidal disruption event candidate lasting more than 18 years with an intermediate-mass black hole.
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