The electromagnetic field distribution within rectangular coaxial transmission lines (RCTL:TEM cells) is calculated using a numerical method. Boundary integral equations(BIE) considering equivalence theorem and extended boundary condition(EBC) in tapered region are used, thereby restricting the operational frequencies (0~130 MHz) below the cell cutoff frequency(130 MHz). The EM fields within NIST TEM cell ($1 imes0.6 imes2m$) are calculated by this method. The results of the numerical calcuation have a good agreement in the cross-sectional EM field distribution of TEM cell with 2-dimensional analysis results. Based on this method, the first cutoff freque- ncy in high order modes in the cell and the electric field polarization are considered.