The inorganic nitrogen (N) cycle and its dynamics in the soil were observed in the ecosystem at the Spasskaya Pad experimental forest near Yakutsk in northeastern Siberia in order to estimate the N availability for the larch (Larix cajanderi Mayr.) The soil pool of bulk N in the forest accounted for up to 866 g N m −2 (0-50 cm), whereas up to 1.7% (14.6 g N m −2 ) was potassium chloride (KCl)-extractable inorganic N. Ammonium was a dominant form of inorganic N. The size of the soil inorganic N pool fluctuated seasonally. It was small in the beginning of the summer and increased rapidly once the cumulative degree day of the soil temperature at 20 cm reached more than 300 (°C days), indicating that active N mineralization began at some point from the middle of July to the beginning of August. This soil pool of inorganic N that had accumulated at the end of the previous summer was consumed by the beginning of the next summer through microbial immobilization, which may have begun in September. Recycling of N in the soil was important because the input of inorganic N by deposition was very small (48 mg N m −2 year −1). A tracer 15 N experiment showed that larch did not uptake organic N in the form of amino acid (alanine); rather, it used ammonium and nitrate as N sources. The amount of available N for plants was assessed as water-extractable inorganic N in the soil solution that was transported to the rooting area by mass flow driven by plant transpiration, and it accounted for 1.9 × 10 3 (1.2 × 10 3 for trees) mg N m −2 during the growing season −1 (0-50 cm of the mineral soil layer in June, July, and August). Microorganisms in the soil are also expected to be competing for this available N. Our results show that despite a large amount of inorganic N production, N availability for plants is low as the soil pool of inorganic N is built up at the same rate as larch senescence.