Applying the topological theory of rubber elasticity which was suggested by K. Iwata to the newly devised body-centered cubic lattice model, the authors calculated the values of four terms of the free energy to form polymer networks. Finding the projection matrix of the BCL model, and comparing this with the values of the simple cubic lattice (abbreviated to SCL hereafter) model of K. Iwata, the authors obtained the stress versus strain curves and found that the curves are in good agreement with the experimental results of poly(dimethyl siloxane) networks.