The effects of kind, amount and successive application of plant residue added to soil on the mineralization of its carbon and the accumulation of the organic matter becoming decomposable through the effect of drying a soil were studied in the laboratory experiments. The results obtained were as follows: 1. It was suggested that the plant cell wall materials like lignin and cellulose suppress the mineralization of the easily decomposable substances which are present with the cell wall materials. 2. The mineralization rate of plant residue in soil decreased with the increasing amount of plant residue added. 3. The organic matter becoming decomposable through the effect of drying a soil was more efficiently accumulated in addition of rice straw and wormwood than in that of Chinese milk vetch and clover. The content of cell wall materials was higher in the former than in the latter. It was suggested that the plant cell wall materials are useful for the accumulation of the organic matter becoming decomposable through the effect of drying a soil. The accumulation of such a organic matter was increased with the increasing amount of plant residue added and accelerated remarkably by the successive application of plant residue.