We study the spectral analysis and the scattering theory for time evolution operators of position-dependent quantum walks. Our main purpose of this paper is construction of generalized eigenfunctions of the time evolution operator. Roughly speaking, the generalized eigenfunctions are not square summable but belong to $ell^{infty}$-space on ${bf Z}$. Moreover, we derive a characterization of the set of generalized eigenfunctions in view of the time-harmonic scattering theory. Thus we show that the S-matrix associated with the quantum walk appears in the singularity expansion of generalized eigenfunctions.