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Soil fungi are crucial drivers of log decomposition in forest ecosystems, but how soil fungal community composition varies during the process of log decomposition remains poorly understood. We conducted an experiment incubating decaying logs in a subalpine coniferous forest on the eastern Qinghai‐Tibet Plateau, China. Five classes of decaying Minjiang fir (Abies faxoniana) logs were incubated on the forest floor, and the composition and diversity of fungal communities in soils underneath decaying logs were measured using high‐throughput sequencing. A total of 4321 operational taxonomic units (OTUs) were detected by Illumina NovaSeq sequencing analysis. Soil fungal diversity differed significantly during the process of log decomposition and was highest in decay classes III or IV. Basidiomycota and Ascomycota were dominant phyla regardless of log decay classes. Moreover, the proportion of arbuscular …