Natural abundances of stable isotopes of nitrogen and carbon (${delta}^{15}N$ and ${delta}^{13}C$) are being widely used to study N and C cycle processes in plant and soil systems. Variations in ${delta}^{15}N$ of the soil and the plant reflect the potentially variable isotope signature of the external N sources and the isotope fractionation during the N cycle process. $N_2$ fixation and N fertilizer supply the nitrogen, whose ${delta}^{15}N$ is close to 0%o, whereas the compost as. an organic input generally provides the nitrogen enriched in $^{15}N$ compared to the atmospheric $N_2$. The isotope fractionation during the N cycle process decreases the ${delta}^{15}N$ of the substrate and increases the ${delta}^{15}N$ of the product. N transformations such as N mineralization, nitrification, denitrification, assimilation, and the $NH_3$ volatilization have a specific isotope fractionation factor (${alpha}$) for each N process. Variation in the ${delta}^{13}C$ of plants reflects the photosynthetic type of plant, which affects the isotope fractionation during photosynthesis. The ${delta}^{13}C$ of C3 plant is significantly lower than, whereas the ${delta}^{13}C$ of C4 plant is similar to that of the atmospheric $CO_2$. Variation in the isotope fractionation of carbon and nitrogen can be observed under different environmental conditions. The effect of environmental factors on the stomatal conductance and the carboxylation rate affects the carbon isotope fractionation during photosynthesis. Changes in the environmental factors such as temperature and salt concentration affect the nitrogen isotope fractionation during the N cycle processes; however, the mechanism of variation in the nitrogen isotope fractionation has not been studied as much as that in the carbon isotope fractionation. Isotope fractionation factors of carbon and nitrogen could be the integrated factors for interpreting the effects of the environmental factors on plants and soils.