We experimentally demonstrate low-loss and polarization-insensitive fiber-to-chip coupling spot-size converters (SSCs) comprised of a three dimensionally tapered Si wire waveguide, a SiON secondary waveguide, and a SiO(2) spacer inserted between them. Fabricated SSCs with the SiO(2) spacer exhibit fiber-to-chip coupling loss of 1.5 dB/facet for both the quasi-TE and TM modes and a small wavelength dependence in the C- and L-band regions. The SiON secondary waveguide is present only around the SSC region, which significantly suppresses the influence of the well-known N-H absorption of plasma-deposited SiON at around 1510 nm.