The distribution of ionizing energy on a subcellular level is a very important piece of information for evaluating the treatment effects and side effects for patients undergoing boron neutron capture therapy (BNCP). In order to analyze and evaluate the distributed characteristics of ionizing energy of emitted ions on a subcellular level in BNCT, we defined a tumor cell model and summarized 10 interaction models for emitters and cells. Then, we simulated the interaction processes of emitters and cellular materials by using a Monte Carlo program. By analyzing the simulation results, we concluded that the distribution of the ionizing energy in a cell nucleus depended on the types of fission reactions of $^{10}$B, the types of emitted particles, and the location of boron atoms. Furthermore, we quantitatively evaluated the three influencing factors. Therefore, our results are potentially more complete than the published results because we addressed two types of $^{10}$B fission reactions and the contribution of Li ions, as well as He ions, based on an innovation of the cell model. This is significant for improving and perfecting the elementary interaction theory of energetic emitters and cellular materials in BNCP.