The geomagnetic variations of the preliminary impulse (PI) of the sudden commencement (SC) are known to show a time delay of the peak displacement and longer duration time in the higher latitudes in the pre-noon and post-noon sectors of the polar region. This peculiar behavior of the PI geomagnetic variation is associated with temporal deformation of the ionospheric PI field-aligned current (FAC) distribution into a crescent shape; its lower-latitude edge extends toward the anti-sunward direction, and its higher-latitude edge almost stays on the same longitude near noon. Numerical simulations revealed that the deformation of the FAC distribution is derived from different behaviors of the two PI current systems. The first current system consists of the FAC connected to the PI FAC in the lower latitude side of the ionosphere, the cross-magnetopause current, and the magnetosheath current (type L current system). The cross-magnetopause current is the inertia current generated in the acceleration front of the solar wind due to the sudden compression of the magnetosheath. Thus, the longitudinal speed of the type L current system in the ionosphere is the solar wind speed in the magnetosheath projected into the ionosphere. In contrast, the PI current system connected to the PI FAC at higher latitude (type H current system) consists of the upward/downward FAC in the pre-noon/post-noon sector, respectively, and dawn-to-dusk field-perpendicular current (FPC) along the dayside magnetopause. The dawn-to-dusk FPC moves to the higher latitudes in the outer magnetosphere over time. The FAC of the type H current system is converted from the FPC due to convergence of the return FPC heading toward the sunward direction in the outer magnetosphere; the return FPC is the inertia current driven by the magnetospheric plasma flow associated with compression of the magnetopause behind the front region of the accelerated solar wind. The acceleration front spreads concentrically from the subsolar point. Consequently, as the return FPC is converted to the FAC of the type H current system, it does not move much in the longitudinal direction over time because the dawn-to-dusk FPC of the type H current system moves to the higher latitudes. Therefore, the high-latitude edge of the PI current distribution in the ionosphere moves only slightly. Finally, we clarified that the FPC-FAC conversion of the type L current system mainly occurs in the region where the Alfvén speed starts to increase toward the Earth. A region with a steep gradient of the Alfvén speed like the plasmapause is not always necessary for conversion from the FPC to the FAC. We also suggest the possible field-aligned structure of the standing Alfvén wave that may occur in the PI phase.