In the previous paper, the exact expression of Lagrangian velocity autocorrelation function was derived for a steady incompressible isotropic homogeneous turbulent flow with a joint Gaussian distribution of the velocity field. By using this expression, the conditions to a temporal damping factor of the Eulerian velocity correlation tensor spectrum under which the Fourier frequency component of the Lagrangian velocity autocorrelation function becomes inversely proportional to the square value of the frequency, are numerically studied in this paper. The results obtained here confirm that the temporal damping factor is a function of & 2 / 3 £ where k and t denote the wave number and time, respectively. This result suggests that the Eulerian characteristic time in the Kolmogorov range is Ο(ε~1 /3 Α; 2/3 ). Here, the Kolmogorov range means a range where Kolmogorov's spectrum holds, and ε denotes the energy dissipation rate. A physical interpretation of this and the general understanding of the Eulerian characteristic time are proposed.