The load distribution on the contact line of helical gear teeth with large width is discussed with application of basic theory in the preceding paper. The kernel of the integral equation is obtained experimentally with actual gear teeth or racks, which is quite laborious. However, the authors were encouraged with very interesting result as follows. The deflection character of a gear tooth can be approximated by that of a thin cantilever plate with sufficient accuracy, which serves to save the time and labor for the experiments. The most suitable tip relief was found theoretically which diminishes the increase of load at the tooth end without any end relief or chamfer. This is especially important in marine turbine reduction gears.