Nitrogen is one of the essential elements for plant growth. Wild soybeans (Glycine soja) have strong abilities to survive in harsh and barren environments, and hence become ideal plant model for studying plant adaptability to low nitrogen (LN) conditions. In this study, we analyzed and compared the transcriptomes of wild soybean subjected to LN treatments. We totally identified 1095 (681 up and 414 down) and 5490 (2998 up and 2492 down) differentially expressed genes (DEGs) in the aerial parts (leaf and stem, LS) and roots, respectively. Gene ontology classification analysis revealed that the categories related to LN stress (including oxidation reduction, transcriptional regulation, membrane, and protein phosphorylation) were highly enriched among DEGs. In addition, a total of 784 transcription factor (TF) and 84 transporter protein (TP) genes were determined in LS DEGs, of which some TF genes (NAC1, NAC35, ZFP1, CIM1, and WRKY25) and TP genes like NRT2.5 (nitrate transporter) and ABCC12 (ABC transporter) were widely upregulated under LN stress. Nevertheless, a total of 3859 TF and 370 TP genes were identified in root DEGs, of which some TF genes (NAC6, NAC14, MYB29, MYB92, bZIP62, bZIP72, WRKY60, WRKY58) and TP genes like NRT2.4 and HAK5 (potassium transporter) were upregulated under LN stress. These findings suggest that the identified DEGs may play vital roles in plant responses to LN stress, providing important genetic resources for further functional dissection of plant molecular mechanisms to LN stress.