In the first report, two of the authors developed the approximate methods of calculation of Shear Lag proposed by Kuranishi M. and Miyagawa M. to the multi-cellular box girder like as a bulk carrier. And after some numerical calculations on the PANAMAX-TYPE of bulk carrier, they concluded that the warping and warping normal stresses would become large in the gunnwale part, bilge part and the vicinity of ship centre line of double bottom part, and so on, when ship is loaded alternatively. In this report, the authors try to confirm the reliability of the approximate methods of calculation developed previously by three dimensional Finite Element Idealization on 5-hold parts of the PANAMAX-TYPE of bulk carrier, and then try to make clear the effects of number of side girders upon the magnitude of warping and the warping normal and shearing stresses in double bottom structures. By these investigations, the following results were obtained : (1) The results of calculation by the approximate method developed previously agree fairly well with those of calculation by 3 D-FEM. (2) In this calculation, the shearing force diagram of hull girder should be corrected by the effects of transverse bulkheads. (3) The number of side girders in double bottom structure little affects the magnitude of warping and warping normal and shearing stresses, so far as the total cross sectional area of side girders remain constant.