We investigate the structure of threshold corrections to soft supersymmetry-breaking parameters at the mass threshold of heavy chiral superfields in the superfield coupling formalism. Nontrivial dependence on the soft parameters of the heavy chiral matter fields originates from the 'physical' definition of the heavy threshold scale. We find that the tree-level matching of the gauge couplings gives the correct matching relation for gaugino masses up to the two-loop level, while the one-loop matching of matter wavefunctions is needed to reproduce the previously known results for the A-parameters.