The peroxidase activity was localized cytochemically to get an insight into its precise function in lignin biosynthesis. In this work, cerium chloride ($CeCl_3$) was used as a trapping agent for hydrogen peroxide ($H_2O_2$) generated from peroxidase. Seasonal variation of peroxidase activities in cambial region of Populus, Pinus, and Ginkgo was investigated at subcellular levels. Under transmission electron microscopy, electron dense deposits of cerium perhydroxide formed by reaction with $H_2O_2$ were observed in cambium and its immediate derivatives. The staining with $CeCl_3$ in cambium varied with growth seasons. The strongest $H_2O_2$ accumulation, regardless of tree species, appeared in May. Staining pattern of $CeCl_3$ in the cambium of poplar indicated that the production of peroxidase started in March before the opening of buds and reached the highest in May and then declined in August. Ginkgo and Pinus showed relatively late generation of $H_2O_2$ production when compared with Populus. Although Ginkgo and Pinus are classified into gymnosperms, however, the generation of peroxidase production and its duration was different from each other. Little staining appeared in all the tree samples collected in September before falling the leaves.