Ultrathin barrier AlN/GaN heterostructure with record low sheet resistance of 82 Ω sq −1 is achieved by molecular beam epitaxy, where Shubnikov-de Haas oscillations (SdHOs) and quantum Hall effect (QHE) of two-dimensional electron gas (2DEG) are observed. The fast Fourier transform analysis of the SdHOs demonstrates a three-subband occupation in the triangle quantum well for the first time, with the electron density of n 1 = 2.2 × 10 13 cm −2 , n 2 = 2.3 × 10 12 cm −2 , and n 3 = 8.8 × 10 11 cm −2 , respectively, and the corresponding energy of 265, 28, and 11 meV below Fermi level. The threesubband QHE with a superposed feature is also demonstrated for the first time in AlN/GaN heterostructure, with large filling factors at high electron densities. By analyzing the first subband as the dominant part of the superposed QHE, the transport physics of a special magneto-intersubband scattering is revealed. These results contribute to a better understanding of the quantum physics for 2DEG, leading to a versatile functionality for AlN/GaN devices.