We assayed the effects of simulated acid rain on the mass loss, $CO_2$ evolution, dehydrogenase activity, and microbial biomass-C of decomposing Sorbus alnifolia leaf litter at the microcosm. The dilute sulfuric acid solution composed the simulated acid rain, and the microcosm decomposition experiment was performed at 23$^{circ}C$ and 40% humidity. During the early decomposition stage, decomposition rate of S. alnifolia leaf litter, and microbial biomass, $CO_2$ evolution and dehydrogenase activity were inhibited at a lower pH; however, during the late decomposition stage, these characteristics were not affected by pH level. The fungal component of the microbial community was conspicuous at lower pH levels and at the late decomposition stage. Conversely, the bacterial community was most evident during the initial decomposition phase and was especially dominant at higher pH levels. These changes in microbial community structure resulting from changes in microcosm acidity suggest that pH is an important aspect in the maintenance of the decomposition process. Litter decomposition exhibited a positive, linear relationship with both microbial respiration and microbial biomass. Fungal biomass exhibited a significant, positive relationship with $CO_2$ evolution from the decaying litter. Acid rain had a significant effect on microbial biomass and microbial community structure according to acid tolerance of each microbial species. Fungal biomass and decomposition activities were not only more important at a low pH than at a high pH but also fungal activity, such as $CO_2$ evolution, was closely related with litter decomposition rate.