The aim of this paper was to predict the durability of concrete walls. Because liquid movement is important in discussing the neutralization process, the vertical distribution of the permeability in a concrete wall was measured. In a 20 cm high sample, the permeability clearly showed a nonuniform vertical distribution. Next, an analytical model was proposed to predict the neutralization process taking into account the influence of acid rain. Based on this model, the simulation was carried out with permeability as a parameter. The results showed that neutralization was accelerated due to acid rain in regions with a high permeability and retarded in regions with a low permeability. Thus, it can be concluded that the influence of acid rain on the neutralization process may differ depending on the position in the concrete structure.