Taper shaped skiving cutters are commonly used in gear skiving because they provide clearance angles under a simple gear arrangement and they could have lower cutting resistance than cylindrical skiving cutters. Their tooth flanks are generally ground by the same method of generation grinding with a trapezoidal wheel as ones for pinion cutter tooth flanks for gear shaping. In gear skiving, however, the process of tool-face re-grinding could increase profile deviations of cut gears due to the lack of an appropriate change in cutter profiles along the facewidth. In the present paper, computer programs were developed to simulate the generation grinding and the skiving with the cutting edges ground by the method. Skiving with a cutter ground by the method were carried out and skived tooth forms were compared with those calculated by the developed program. As a result, the comparisons could guarantee the reliability of the program. Furthermore, the program has revealed that the increase in a helix angle of a cutter yields the increase in tooth profile deviations of skived gears after regrinding the tool faces. Therefore, taper shaped cutters should be applied to internal gear skiving with extra caution.