The EPR g factors g(x), g(y) and g(z) for Ni(3+) ion at the interstitial site in the rutile-type SnO(2) crystal are calculated from the second-order perturbation formulas of g factors based on the cluster approach for 3d(7) ion in rhombic symmetry. The calculated results are in agreement with the experimental values. The local lattice distortion induced by the impurity Ni(3+) at the interstitial site of SnO(2) is also estimated from the calculations. These results are discussed.