Gastrointestinal digestibility of new proteins inserted in the food supply is a significant parameter for assessing the safety of GM foods based on the assumption that digestive stability is undesirable. In this study, we performed in vitro digestion of CP4EPSPS, a new protein, expressed in genetically modified (GM) soybean in order to evaluate its digestibility in three different ratios of simulated gastric fluid with preheating. Ratios of GM soybean to simulated gastric fluid were 2:2, 2.5:1.5, and 1.5:2 and preheating was conducted at $100^{circ}C$ for 5 min. Electrophoresis and Western blotting were used to confirm changes in soybean protein patterns and CP4EPSPS gene expression after in vitro digestion. At ratios in which the amount of gastric fluid was equal to (2:2) or relatively higher than that of soybean (1.5:2), no CP4EPSPS (47.4 kDa) protein was detected after 15 seconds of simulated gastric fluid incubation, the earliest time interval evaluated. However, when the ratio of GM soybean to gastric fluid was 2.5:1.5, CP4EPSPS was detected in 5 min and gradually decreased according to time. After preheating, no CP4EPSPS protein was detected after 15 seconds under all conditions. From these results, we concluded that the digestibility of CP4EPSPS in simulated gastric fluid increased upon preheating. Accordingly, we suggest that it is important to account for the ratio of gastric fluid to GM food in in vitro digestibility assessment models of GM food.