To calculate and predict soil carbon budget and cycle, it is important to understand the complex interrelationships involved in soil respiration rate (Rs). We attempted to reveal relationships between Rs and key environmental factors, such as soil temperature, using a laboratory incubation method. Soil samples were collected from mature deciduous (MD), mature coniferous (MC), immature deciduous (ID), and immature coniferous (IC) forests. Prior to measure, soils were pre-incubated for 3 days at $25^{circ}C$ and 60% of maximum water holding capacity (WHC). Samples of gasses were collected with 0, 2, and 4 h interval after the beginning of the measurement at soil temperatures of 5, 15, 25, and $35^{circ}C$ (at 60% WHC). Air samples were collected using a syringe attached to the cap of closed bottles that contained the soil samples. The $CO_2$ concentration of each gas sample was measured by gas chromatography. Rs was strongly correlated with soil temperature (r, 0.93 to 0.96; P < 0.001). For MD, MC, ID, and IC soils taken from 0-5 cm below the surface, exponential functions explained 90%, 82%, 92%, and 86% of the respective data plots. The temperature and Rs data for soil taken from 5-10 cm beneath the surface at MD, MC, ID, and IC sites also closely fit exponential functions, with 83%, 95%, 87%, and 89% of the data points, respectively, fitting an exponential curve. The soil organic content in mature forests was significantly higher than in soils from immature forests (P < 0.001 at 0-5 cm and P < 0.005 at 5-10 cm) and surface layer (P = 0.04 at 0-5 cm and P = 0.12). High soil organic matter content is clearly associated with high Rs, especially in the surface layer. We determined that the incubation method used in this study have the possibility for comprehending complex characteristic of Rs.