A direct charge nuclear battery, or DCNB, is one of the nuclear batteries based on direct energy conversion and is characterized by exceptional high voltage generation and conversion efficiency higher than other nuclear batteries. For studying potential applications of DCNB, a preliminary estimation of DCNB electrical power and performance is required; hence, conversion efficiency analysis is crucial. For preliminary verification purposes, an ideal DCNB conversion efficiency was calculated under the simplified electron transport model by using the general-purpose Monte Carlo particle transport calculation code PHITS. The result was compared with a reference experimental efficiency for a T-loaded parallel plate DCNB, and the resulting relative error was approximately 12%. Considering the relative error of 20% or less in DCNB conversion efficiency shown by preceding studies, the resulting error was comparable, and it was concluded that the PHITS code is sufficiently applicable to DCNB conversion efficiency analysis.