A calculation formula for prestressing force distribution during tensioning at both ends was proposed in this paper taking account of the formula proposed in the Part 1 of this study as well as the following findings from the recent experimental studies : 1) The prestressing force at the mid-span of a tendon given by stressing at one end increases with further stressing at the other end which was previously a passive end. 2) The friction coefficient between tendon and duct varies as the direction of stressing changes. Therefore the distribution of the prestressing force depends on which end of the tendon is chosen to be the first active end. The elongation of tendons in a PCCV was found to be more accurately estimated by the proposed calculation method than by that in the present design practice.