Flooding in wetland rice fields soon after transplanting results in displacement of soil air (including O2). Thus any dissolved O2 in the pore water is consumed out by microbial respiration in a short period. Supply of O2 to the flooded rice soil is by diffusion of O2 through the standing floodwater and consumption at the soil-water interface, and by exudation of O2 by rice roots and subsequent diffusion of O2 into the rhizosphere. The greater potential consumption of O2 compared to the renewal rate results in the development of distinct soil layers: oxidized soil layers under soil-water interface and in the rhizosphere, and reduced soil layers or reduced bulk soil. Nitrification in oxidized soils and denitrification in reduced soils have been known. Currently, denitrification in oxidized soils, even in standing floodwater, has also been identified. In this article, we present a modified nitrification and denitrification occurring mechanism in flooded rice soil. Flooding in wetland rice fields soon after transplanting results in displacement of soil air (including O2). Thus any dissolved O2 in the pore water is consumed out by microbial respiration in a short period. Supply of O2 to the flooded rice soil is by diffusion of O2 through the standing floodwater and consumption at the soil-water interface, and by exudation of O2 by rice roots and subsequent diffusion of O2 into the rhizosphere. The greater potential consumption of O2 compared to the renewal rate results in the development of distinct soil layers : oxidized soil layers under soil-water interface and in the rhizosphere, and reduced soil layers or reduced bulk soil. Currently, denitrification in oxidized soils, even in standing floodwater, has also been identified. In this article, we present a modified nitrification and denitrification occurring mechanism in flooded rice soil.