The framework for the complex step derivative approximations (hereafter CDSA) to calculate the consistent tangent moduli is studied. The present methods is one of the most effective methods to implement any material constitutive equations to the commercial finite element codes and does not suffer from calculation conditions and errors. In order to confirm the efficiency of CDSA, we developed the user subroutine code based on the CDSA using associative J2 flow rules with general nonlinear isotropic hardening rules that is commonly and widely utilized in commercial finite element codes. In this study, the user material subroutine 'Hypela2' of MSC.Marc (ver.2013.0.0) was utilized. The finite element calculation result by the proposal method shows a good agreement with the corresponding result by the MSC.Marc default setting. Also we apply the Yoshida-Uemori back stress model to the CDSA and evaluate this new technique to predict the deformation behavior of high tensile strength steel sheet.