Photoluminescence (PL) of neutron-irradiated GaN films and nanowires is investigated in this study. The GaN films and nanowires were irradiated by neutron beams in air at room temperature, and the neutron-irradiated films and nanowires were annealed in an atmosphere of $NH_3$ at temperatures ranging from 500 to $1100^{circ}C$. The line-shapes of the PL spectra taken from the neutron-irradiated GaN films and nanowires were changed differently with increasing annealing temperature. In this study, light-emitting centers created in the neutron-irradiated GaN films and nanowires are examined and their origins are discussed. In addition, it is suggested here that the neutron-transmutation-doping is a simple and useful means of homogeneous impurity doping into nanowires with control of the doping concentration.