This paper describes the past and present state of railway tunnels, based on field surveys and historical records. In this second report the objects selected are the former Kyoto Ry. and Hankaku Ry., which were constructed to link Keihanshin district with Maizuru area in the 1890s, and the structural features of the tunnels on these railways are made clear here. These two companies were established with similar intentions, in similar periods, on a similar scale; later purchased by the National Railways of Japan, and now the greater parts of the lines have discontinued services upon completion of new lines. These tunnels are found very valuable as monuments to brick or masonry structures of the Meiji Era.