This study examined the effects of low-temperature storage on the microstructural, absorptive, and digestive properties of cooked rice. Cooked rice was refrigerated and stored at 4 °C for 0.5, 1, 3, 5, and 7 days, as well as frozen and preserved at -20, -40, and -80 °C for 0.5, 1, 3, 5, 7, 14, 21, and 28 days. The results indicated that the stored rice samples generally exhibited a higher absorption capacity for oil, cholesterol, and glucose than the freshly cooked rice. In addition, after storage, the digestibility of the cooked rice declined, namely, the rapidly digestible starch (RDS) content and estimated glycemic index (eGI) decreased, whereas the slowly digestible starch (SDS) and resistant starch (RS) content increased. Moreover, the increment of the storage temperatures or the extension of storage periods led to a lower amylolysis efficiency. Scanning electron microscopy (SEM) analysis indicated that storage temperature and duration could effectively modify the micromorphology of the stored rice samples and their digestion. Moreover, microstructural differences after storage and during simulated intestinal digestion could be correlated to the variations in the absorption capacity and digestibility. The findings from this study will be useful in providing alternative storage procedures to prepare rice products with improved nutritional qualities and functional properties.