Previous research suggested that subjective cognitive decline (SCD) may also present with other psychiatric diseases, personal traits, physical conditions and medication use. We hypothesized the depressive trait was the early factor and its neural correlates of function or structure changes may reflect such mental feature. We investigated the functional and structural connectivity of the emotion regulation network in SCD. We found that left amygdala to left IFG especially displayed both functional and structure changes. Our study suggests that the altered patterns of the emotion regulation network could serve as the neural basis of the emotion regulation function and display the depressive trait is the critical risk factor for SCD progression to memory disease.