Relationships involving the transfer of nitrogen (N) among Salix reinii (willow), Larix kaempferi (larch), and mycorrhizal fungi were investigated in a ridge and hillslope on the volcano Mount Koma in northern Japan using a two‐pool fungal model. This model estimated N transfer among the examined taxa by measuring changes in the stable isotope ratio of N (δ15N). Although N content in tephra was low at both sites, it was higher on the ridge than on the hillslope, and higher in the willow patch than on bare ground or in the larch understory. The non‐mycorrhizal sedge (Carex oxyandra) exhibited non‐significant differences between the two sites regarding δ15N for N obtained from tephra. Larches developed a relationship with larch‐specific Suillus mycorrhizal fungal species in the roots, and had a lower foliar δ15N on the hillslope than on the ridge. The larch δ15N increased during the growing season, while the willow δ15N remained stable. The dependence of larch on mycorrhizal fungi for N uptake was 3–5 % on the ridge and 56–76 % on the hillslope in autumn. Therefore, larches exhibited a flexible symbiotic relationship with mycorrhizal fungi for obtaining N. Over 45 % of the N taken up by willow plants was obtained from mycorrhizal fungi at both sites. In conclusion, willow plants promoted N deposition in tephra through the litter supply, and formed a stable relationship with mycorrhizal fungi. This enabled successful revegetation with larch plants, which exhibited flexibility in terms of N uptake (i.e., dependent on mycorrhizae or from tephra).