Simultaneous magnetic field and particle measurements by AMPTE/CCE with magnetic field measurements by GOES 5 and GOES 6 clarify the structure of the field-aligned Birkeland current system in the post-midnight region of the near-Earth magnetotail. The current system, consisting of current sheets flowing in opposite directions, exists near the boundary region of the plasma sheet; its magnetic effects are confined mainly to the current region because of its structure. During the expansion phase of substorms, a single-sheet current system is formed in the boundary region of the plasma sheet and net current is probably present in one meridian plane. This type of current system produces the substorm-related transient variations in the azimuthal (D) component normally observed at synchronous orbit. ¿ American Geophysical Union 1990