This study was conducted to establish the elaborate nitrogen fertilization method to enhance N use efficiency in direct-seeded rice on flooded paddy. The nitrogen uptake by rice plants was insignificant until 25 days after seeding, and increased gradually thereafter. During this early growth stage, rice plants absorbed only the 4~% of basal applied N, while the 45~% of N fertilizer remained in the paddy soil. The absorption of basal N by rice plants was almost completed at 46 days after application. Nitrogen top-dressed at 5-leaf stage was well matched to crop nutrient demand, so it could be absorbed so actively in 8days after application. As a result, we could cut down the amount of N fertilizer to 36~% of the basal N level without significant difference in yield. Plant recoveries of fertilizer 15N applied with different application timings were 7.8~% for basal, 9.4~% for 5-leaf stage, 17.1~% for tillering stage, and 23.4~% for panicle initiation stage, respectively. When urea was applied with nitrogen fertilization practice based on basal incorporation (BN), plant recovery of 15N at harvest was 31.0~% , which was originated from 13.7~% for grain, and 21.3~% of the fertilizer 15N remained in the soil, and the rest could be uncounted. Plant recovery of fertilizer 15N applied with nitrogen fertilization practice based on topdressing at 5-leaf stage (TN), where N rate was reduced by 18~% compared with BN, was 35.1~% (grain 15.6~% ), and 19.9~% of the fertilizer 15N remained in the soil, and the rest could be uncounted. TN showed a higher 15N recovery than BN because it was to apply N fertilizer at a time to well meet the demand of rice plant direct-seeded on flooded paddy. We concluded that TN would be the nitrogen fertilization method to enhance N use efficiency in direct-seeded rice on flooded paddy.