<p id="C3">The expression of <italic>GmPAP14</italic> was induced under low phosphorus condition, and its overexpression could significantly improve the utilization efficiency of organic phosphorus in <italic>Arabidopsis</italic>. In order to further explore its regulatory mechanism, the promoter sequence of <italic>GmPAP14</italic> was cloned according to the sequence of soybean reference genome. The regulatory elements of <italic>GmPAP14</italic> promoter were predicted by the database PLACE and PlantCARE, which showed that it contained enhancer regulatory elements, tissue-specific expression elements, root-specific expression elements, and P1BS elements (transcription factor PHR1 binding sites). <italic>P<sub>GmPAP14-2568</sub></italic>-<italic>GUS</italic>, <italic>P<sub>GmPAP14-2238</sub></italic>-<italic>GUS</italic>, and <italic>P<sub>GmPAP14-1635</sub></italic>-<italic>GUS</italic> were constructed and transferred into <italic>Arabidopsis thaliana</italic> via Floral dip method. The expressional activities of three fragments of <italic>GmPAP14</italic> promoter were analyzed through GUS staining and activity measurement. The results revealed that <italic>GmPAP14</italic> promoter was mainly expressed in root tip under Pi condition, and GUS staining was extended to the elongation area, mature area, and root hair after low phosphorus treatment. Additionally, <italic>Arabidopsis</italic> plants with <italic>P<sub>GmPAP14-2238</sub></italic>-<italic>GUS</italic> had the highest activity among them. These results lay an important foundation for the further study of gene regulation.