Plants generally use soil inorganic nitrogen, ammonium (NH4+-N), and nitrate (NO3--N) as sources of nitrogen, an essential nutrient. The assimilation processes after uptake differ considerably from ammonium to nitrate. Nitrate must be reduced to ammonium in plant tissue before it is synthesized to amino acids, while ammonium is directly and immediately synthesized to amino acids after its uptake. Nitrate reductase is an enzyme that catalyzes the first and rate-limiting step of nitrate assimilation, reducing nitrate to nitrite. It is a substrate-inducible enzyme, and the capacity to induce nitrate reductase varies greatly among plant species. In vivo nitrate reductase activity (NRA) is generally measured as a nitrite production rate during incubation using fine cut pieces of plant tissue, and it is applicable as an indicator on plant nitrate use. Here we present in vivo NRA of leaves from a total of 108 species including arboreal trees, small trees, shrubs, herbs, a vine and a moss. For 75 of the species, NRA in fine roots was also determined. At least 20 species in sampled plants were imported and planted for scientific or industrial purposes, but most sampled species were native to Japan. Several inventory studies of plant NRA have been conducted, mainly in Europe, and they provided information on the species-specific capacity of nitrate use by plants in Europe. However, to our best knowledge, there has been hitherto no published inventory of the NRA of plants in Japan where many endemic species are distributed. Our dataset contains plant NRA with species, family name, life form, leaf lifespan (evergreen or deciduous), growth stage, the season of sample collection, growth conditions (natural or cultivated) and other treatments/conditions when applicable. The data provided by this study may contribute to future works that require information regarding the plant species characteristics for nitrate use capacity or nitrate preference.