Vapor-phase acetylation of heartwood in Japanese cedar wood (Cryptomeria japonica D. Don) was carried out as a surface acetylation method to elucidate the relationship between the depth of acetylated area and fungal decay resistance. The acetylated wood (VPAW), prepared with acetic anhydride vapor by heating at 80 degrees C for 72 h, indicated a significant fungal decay resistance and dimensional stability in water-soaking test, similar to liquid-phase acetylated wood (LPAW). The VPAW provided more than 15% of the weight percent gain (WPG) up to a depth of 7 mm from the wood surface, while LPAW gave similar to 20% WPG uniformly throughout the wood. However, 24-h vapor-phase acetylation, giving 15% WPG at a depth of 0-2 mm, showed insufficient fungal decay resistance. These results showed that at least 7 mm thickness of the acetylated region with 15% WPG was required to suppress the fungal decay of acetylated wood under laboratory conditions.