We constructed a laser ablation (LA) system using a diode laser for the accelerator mass spectrometry radiocarbon (AMS 14C) measurement of organic materials. The system could extract adequate CO2 to analyze small masses (0.1 mg C) at a resolution of 250 µm by a 5.5 W diode laser. The LA system was assessed using standard materials (IAEA-C1, IAEA-C2, IAEA-C3, IAEA-C6, and Ox II) and applied to natural tree ring samples. For the LA sampling of organic samples, which generally results in incomplete combustion, tungsten (VI) oxide was used as an oxidant to achieve complete burning. The results of the measurement of standard materials showed a low 14C background of F14C 0.0085 ± 0.0005 and reasonable reproduction of 14C values. Finally, we applied this system to a single-year analysis of tree-ringed spruce timber in Alaska. It was observed to have a detectable background for the 14C bomb peak.