Scored tablets can be divided into equal halves for individual treatment of patients. However, the relationships between scored shapes and tablet characteristics such as the dividing strength, halving equality, and breaking strength are poorly understood. The purpose of this study was to simulate the mechanical stress distribution of scored tablets by using the finite element method (FEM). A runnel of triangle pole on the top surface of flat tablets was fabricated as the score shape. The depth and angle of the scores were selected as design variables. Elastic parameters such as a Young’s modulus and a Poisson ratio for the model powder bed were measured. FEM simulation was then applied to the scored tablets, represented as a continuum elastic model. Stress distributions in the inner structure of the tablets were simulated after applying external force. The adequacy of the simulation was evaluated in experiments using scored tablets. As a result, we observed a relatively good agreement between the FEM simulation and the experiments, suggesting that FEM simulation is advantageous for designing scored tablets.