Thermopolar theory explains nonequilibrium processes, introducing the nonlocalities of thermodynamic quantities in continuum mechanics. In a previous report considering this concept, thermodynamic laws and the balance law for fluctuations of thermodynamic quantities were formulated, and the constitutive equations for thermopolar materials were constructed. In this paper, the basic equations governing thermopolar materials with microscopic gradient of temperature are discussed on the basis of previous results. Moreover, these basic equations are applied to thermopolar materials, and relations among the moduli, which were defined when the constitutive equations were constructed, are derived. As the result of these investigations, it is clarified that the heat conduction of thermopolar materials with microscopic gradient of temperature is governed not only by the equation of heat conduction but also by the equation for the balance of the microscopic gradient of temperature.