The 14 N NMR spectra for (NH 4 ) 2 SO 4 crystals were obtained near the phase transition temperature T C =223 K, and were found to precisely reflect the symmetry change in the crystal at this first-order phase transition. Changes in the resonance frequencies near T C were attributed to the structural phase transition. In the ferroelectric and paraelectric phases, two inequivalent NH 4 groups were distinguished in the 14 N NMR spectra. The two types, NH 4 (1) and NH 4 (2), have slightly different local environments. Consequently, we conclude that the phase transition is caused by the change in the environment of the 14 N nuclei in the NH 4 groups, rather than by the SO 4 groups.