Soil samples were collected from A and A₀ horizons at 38 points in Shiga Prefecture under consideration of geological feature, soil type and vegetation. The samples were analyzed and used in artificial acid rain added experiments to clear soil characteristics and effects of acid rain. Ca, Mg and Al included in the extracted solution with buffer solution of 0.5M acetic acid and ammonium acetate (pH4.7) are shown to be available as indices for discussion on effects of acid rain on soil. According to these indices, forests with broad-leafed trees are shown to be stronger against acid rain than those with red pine, Japanese cypress and Japanese cedar. It is also shown that Al is afraid to be eluted from granite soil and that dune soil is typically weak against acid rain.