Nitrogen availability often limits plant growth in forest ecosystems. Plants, including trees, utilize soil inorganic nitrogen transformed via nitrogen cycling processes, including mineralization and nitrification. While most plant fine roots are distributed in surface soil layers, plants take up nitrogen even from subsurface soil layers in addition to the surface soil layers, especially under high nutrient competition. However, there is still limited knowledge about nitrogen cycles within deeper soil layers. In this study, we investigated the vertical profiles (0–60 cm) of the net nitrogen mineralization and nitrification rates at four Japanese forest sites with two different soil types (Andosols and Cambisols). The partial least square path modeling (PLS-PM) was used to determine factors affecting nitrogen cycling processes. The net nitrogen mineralization and nitrification rates per unit soil weight were considerably higher in the surface soil layer than in the deeper soil layers in Andosols but not in Cambisols. PLS-PM analysis showed that microbial biomass and soil organic matter quantities were the important factors influencing the net nitrogen mineralization and nitrification rates, indicating that a similar mechanism, which drives the spatial variations of nitrogen cycling processes in the surface soil layer, predominantly regulates the vertical variations of the processes. Moreover, it was estimated that the net nitrogen mineralization rate could be comparable at all soil types and depths when the rate was expressed per unit soil volume. Therefore, subsoil layers could be a quantitatively important source of plant-available nitrogen in Andosols and Cambisols.
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