This experiment was conducted to investigate the changes of harvest index and the relationship between harvest index and yield determination factors by different planting times in the determinate soybean cultivars, Shinpaldal and Danbaeg. Optimum planting were 23 May in 1995 and 1996. Late planting were 13 June in 1995 and 6 June in 1996. Growth period from planting to physiological maturity (R7) was shortened as planting time was delayed in two cultivars due to shortening of reproductive growth period in Shinpaldal, and of vegetative growth period in Danbaeg. Stem weight was distinctly decreased in late planting compared to optimum planting, but seed weight of both cultivars was not different between planting times. Also, seed number per pod and harvest index were significantly increased in late planting and the high correlation was found between two factors. It was suggested that increase of harvest index in late planting would be related with high assimilate use efficiency due to increase of sink capacity. The results of correlation and principal component analysis for yield determination factors showed that main factor on yield determination was pod number per plant at R5 stage associated with dry matter accumulation during early reproductive growth period, seed number per pod and harvest index were the second factor, and one hundred seed weight was the third factor. The result of this experiment indicated that yield determination in soy-bean was dependent mainly on pod number per plant related to dry matter accumulation by early reproductive growth period, and the increase of seed number per pod and harvest index could compensate for yield decrease by shortening of vegetative growth period in late planting. Such result suggests that optimum planting date can be delayed from mid May to early June in improved soybean cultivars in Korea.