In this paper, when the glass plate of fragile material is subjected to impact load, the fracture pattern and the generation phenomenon of cone crack were theoretically clarified by using the analysis method of impulsive stress in the first paper. The numerical analysis results of strain distribution at a distance of 0.1cm, from the impact loading point to 5cm, were compared with experimental results. The main conclusions obtained are as follows; (1) The generation phenomenon of cone crack at the impact fracture of the glass plate can be analytically confirmed by using the three dimensional dynamic theory of elasticity. And the numerical analysis results of strain distribution using this theory are relatively in close agreement with the crack size obtained from the impact fracture experiment. (2) After the stress wave generated at the impact point propagated to the spherical compressive wave, this stress wave reflected from the back surface and reached again at the surface of the plate to the spherical stress wave. Then the generation of cone crack can be confirmed along the stress wave surface. (3) The plate is the thicker, the more is the generation phenomenon of cone crack at the lower impact velocity range (20m/s-35m/s). Because the fracture generate before the maximum tensile stress acting to the glass plate, cone crack was rarely ever generated.