To improve the insulation performance of high voltage equipment, new functional materials of distributed permittivity, or the functionally graded materials (FGMs), have been developed. However, methods for measuring the permittivity distribution of these materials have yet to be established. In this study, numerical analyses have been conducted in order to investigate how the position of dielectrics in a cylindrical measurement device affects the capacitance and electric potential within the device. It has been confirmed that the capacitance and electric potential change with a varying position of the dielectrics. Therefore, it is suggested that the permittivity distribution of a given FGM can be estimated by measuring the capacitance and electric potential around it.