  Based on the result of classification in our previous work, we exhaustively
investigate Yukawa sector of $U(8)$ model on magnetized orbifolds
$T^{2}/Z_{2}$, $T^{2}/Z_{3}$, $T^{2}/Z_{4}$ and $T^{2}/Z_{6}$ by evaluating
ratios of the mass eigenvalues of the three states in all the possible
configurations with one and two Higgs pairs where three generations are
realized in fermions. Because of smearing effect via kinetic mixing, one can
realize a hierarchy such as $10^{-2}$-$10^{-3}$, but it is very difficult to
achieve the mass ratio between the up and top quarks
($m_{\text{up}}/m_{\text{top}} \sim 10^{-5}$) on the complicated magnetized
orbifolds $T^{2}/Z_{N}\,(N=3,4,6)$.
