In a two-fluid picture of magnetic reconnection, inflow electrons flow with the magnetic field line to the diffusion region, whereas inflow ions cannot reach the diffusion region and rest around a distance of the ion inertial length. The relative motion of electrons and ions results in electric currents, that is, the Hall currents. The Hall current system produces a quadrupole structure in the cross-tail component of the magnetic field near the magnetic reconnection region. Furthermore, this relative motion forms the electric field, whose direction is toward the equatorial plane (midplane). We have investigated the plasma and magnetic field structure near the magnetic reconnection region in the magnetotail with the Geotail spacecraft. We commonly observed inflowing low-energy (less than 5 keV) electrons in the outermost layer of the plasma sheet in magnetic reconnection events, where accelerated ions and electrons flow away from the magnetic reconnection region. These electrons can carry currents to form part of the Hall current system. The observed east-west variations in the magnetic field are consistent with the quadrupole structure produced by the Hall current system. We also noted that inflowing ions have consistently a dawnward motion, almost perpendicular to the magnetic field. These ions indicate the presence of the electric field toward the equatorial plane. The present observations demonstrate the ion-electron decoupling processes for magnetic reconnection in the magnetotail. ¿ 2001 American Geophysical Union