A mononuclear nonheme manganese(III)‐acylperoxo complex bearing a simple picolylamine‐based linear ligand was synthesized and characterized by various spectroscopic methods along with theoretical calculations. The reactivity of the manganese(III)‐acylperoxo complex was investigated in the oxygen atom transfer, CH and OH bond activation reactions. The oxidations of organic substrates followed first‐order kinetics with respect to substrates and featured nonradical‐type, suggesting that the manganese(III)‐acylperoxo complex was the reactive oxidant. The CH bond activation of hydrocarbon and the OH bond activation of alcohol proceeded via a rate‐limiting H‐atom abstraction reaction in a concerted manner.