In the Great East Japan Earthquake that occurred in March 2011, it was reported that mechanical structures were damaged due to tsunami wave pressure on the structures, and impact of debris that flowed along with the tsunami on the structures.If an industrial facility located on the coast is assumed to be flooded by a tsunami, it is necessary to have a method of evaluating the wave pressure of tanks, piping, and other equipment of the industrial facility and the debris impact. However, studies on debris impact for mechanical structures are not sufficient. Then, for the purpose of establishing a structure evaluation method for debris impact of outdoor tanks, debris impact test and dynamic and static analysis simulating debris impact were carried out. As a result of the experiment, the behavior data of the thin cylinder in the collision of drifting object was obtained. Dynamic analysis simulating the experiment was also carried out, and it was confirmed that the response was similar to the experiment. In addition, an evaluation equation of displacement and reaction force at debris impact using static incremental analysis was proposed.