This paper investigated the Kronecker product (KP) decomposition of the Boolean matrix and analyzed the topological structure of Kronecker product Boolean networks (KPBNs). First, the support matrix set of the Boolean matrix consisting of support matrices was defined. Second, a verifiable condition was presented for the KP decomposition of the Boolean matrix based on the support matrices. Third, the equivalence of KP decomposition between the Boolean matrix and support matrix set was established. Finally, the KP decomposition of Boolean matrix was used to analyze the topological structure of KPBNs. It was shown that the topological structure of KPBNs can be determined by that of the factor of Boolean networks (BNs).