A higher-dimensional description has been applied to the structural model of the AlRhCu decagonal quasicrystal described in a unit-cell approach in the previous paper (Part I), which was proposed on the basis of a high-resolution electron microscopic study. The structure of the AlRhCu decagonal quasicrystal consists of two layers in a period, which are related by 10 5 screw axis. The independent layer is described by two hyper-atoms in the five-dimensional structure. Hyper-atoms of the AlRhCu DQC are at special positions with the site symmetry 5 m, the acceptance domain of the AlRhCu decagonal quasicrystal in the internal (perpendicular) space can be viewed as the extensions of those for the Penrose tiling. The geometric and chemical structures of these hyper-atoms are described in detail. A projection of the five-dimensional structure into the external (physical) space generates the ideal quasiperiodic structure of the AlRhCu decagonal quasicrystal mentioned in the previous paper (Part I).