A polyacrylonitrile(PAN)-based carbon fiber tow was heat-treated by directly passing electric current through the tow. The effects of the stretching stress applied during high temperature heat-treatment of PAN-based carbon fibers were investigated by measuring the electric resistance changes taking place during the internal resistance heating. The structure parameters characterizing the stacks of carbon layer, such as interlayer spacing, sizes and orientation of the carbon fibers heat-treated with hot-stretching were evaluated as a function of surface temperature of tow during heat treatment in the range of $1000~2400^{circ}C$. Though the layer extent in the fiber axis direction depends strongly on the electric resistance, the changes in a crystallite parameter is independent of the longitudinal strain.