On the basis of the observation of gas bubbles evolved by electrolysis, a two-dimensional vertical model cell composed of electrodes with open parts for releasing gas bubbles to the back side is proposed. The model cell consists of two layers. One layer forms a bubble curtain with a maximum volume fraction of gas bubbles in the vicinity of the working electrode with open parts. The other, being located out of the bubble layer, is a convection layer with a small volume fraction distributed in the vertical direction under forced convection conditions. The cell resistance and the current distribution were computed by the finite element method when resistivity in the back side varied in the vertical direction along the cell.