The tooth profiles at the tooth faces of the gears are assured to contact with each other properly at sections corresponding to the values of κ associated with the values of y through which the teeth of the external gear move in the tooth grooves of the internal gear. This is based on the facts that the tooth apex P of the flexible external gear is on the point obtained by extending two times the straight line EQ beyond the point Q from the point E, and the inclinations of the tangents at the point Q of the both tooth profiles are equal, which facts are derived from the fact that the tooth profiles of the both gears contacting with each other, for example, at the point Q in the drawing are symmetrical with respect to the point Q when viewed through the rack approximation, and by the process of defining the tooth profiles at the tooth faces as mentioned above.