Viewing the polar cap from the above, the theta aurora shines like the Greek letter theta by combining the oval and the bar extending from day to night inside the oval. This phenomenon was discovered by the satellite remote sensing which clarified global distribution of aurora (Frank et al., 1982). It seems to be closely related with the magnetospheric structure under the northward interplanetary magnetic field (IMF). While there are several types of aurora that occur in the polar cap (Hosokawa et al., 2020), we treat in this paper the theta aurora that first peels off from the evening or morning oval and then proceeds to the opposite side in the polar cap. Its appearance and migration also seem to be controlled by the IMF By (Cumnock et al., 2002;Frank et al., 1986).There are various models of the theta aurora that are mostly estimated from observations, but it is difficult to determine whether they are appropriate or not (Fear & Milan, 2012;Hosokawa et al., 2020). For example, the following models are proposed in the past. Models that do not consider the IMF By include the model that considers projection of the bifurcated plasma sheet (Frank et al., 1982), and the model that attribute the theta aurora to the special structure of high-latitude reconnection (Kan & Burke, 1985). Models considering the stationary IMF By include the model that attributes the theta aurora to the multi convection cells caused by the By effect (Sojka et al., 1994), and the model that assumes migration to opposite directions for northern and southern footprints of closed magnetic field lines generated through tail reconnection (Milan et al., 2005). Models that consider the time varying IMF By include the model that forms the theta aurora by the convection cell splitting due to movement of the daytime reconnection point (Chang et al., 1998), and the model that explains the theta aurora as the projection of twist of the plasma sheet (Kullen, 2000).There are also studies trying to reproduce the theta aurora with the global simulation (Kullen & Janhunen, 2004;Naehr & Toffoletto, 2004;Tanaka et al., 2004;Watanabe et al., 2014). In Tanaka et al. (2004), the effect of the IMF By switch creates a structure in which the inclination of the plasma sheet in the YZ plane differs between the center (the part near the X axis) and the outside (the part far from the X axis), and the plasma sheet