Induced current density in human head involved in generation of magnetophosphenes is estimated by numerical analysis using the impedance method to gain insight into the mechanism of magnetophosphenes. Complex shape and electrical heterogeneity of real human head are considered and a magnetic field which can cause magnetophosphenes is used. Calculated current density distributes throughout the head and is relatively high around nose and eyes. Induced current density distribution on retina is higher in the upper and lower parts than in the central part, which is consistent with experimental observations. Maximum induced current density at retina is estimated about 11mA/m2.