The encapsulant-dependent effects of long-term low-temperature annealing on defects in Mg-ion-implanted GaN have been investigated using metal-oxide-semiconductor (MOS) diodes. Annealing was carried out at 600 ℃ under nitrogen flow without or with a cap layer of Al2O3, SiO2, or SiN. For annealing at 600 ℃ for 3 h, the capacitance-voltage characteristics of the Al2O3 cap annealed samples indicated the existence of acceptor-like defects, whereas those of the capless, SiO2 cap and SiN cap annealed samples exhibited bumps, which indicated the existence of donor-like defect level at around 0.8 eV from the conduction band edge EC. A more distinct result was obtained for annealing at 600 ℃ for 30 h. Namely, annealing of samples with the Al2O3 cap layer induced an acceptor-like defect level at EC -0.9 eV, whereas that with the SiN cap layer induced a donor-like defect level at EC -0.8 eV. Secondary ion mass spectroscopy and transmission electron microscopy studies revealed that interstitial Ga (Gai) in Mg-implanted GaN diffused into the Al2O3 cap layer but not into the SiN cap layer after annealing. Most possibly, the detected EC -0.8 eV level can be assigned to interstitial Gai.