  We show that the jet structure of gamma-ray bursts (GRBs) can be investigated
with the tail emission of the prompt GRB. The tail emission which we consider
is identified as a steep-decay component of the early X-ray afterglow observed
by the X-ray Telescope onboard Swift. Using a Monte Carlo method, we derive,
for the first time, the distribution of the decay index of the GRB tail
emission for various jet models. The new definitions of the zero of time and
the time interval of a fitting region are proposed. These definitions for
fitting the light curve lead us an unique definition of the decay index, which
is useful to investigate the structure of the GRB jet. We find that if the GRB
jet has a core-envelope structure, the predicted distribution of the decay
index of the tail has a wide scatter and has multiple peaks, which cannot be
seen for the case of the uniform and the Gaussian jet. Therefore, the decay
index distribution tells us the information on the jet structure. Especially,
if we observe events whose decay index is less than about 2, both the uniform
and the Gaussian jet models will be disfavored according to our simulation
study.
