We propose a hybrid tree algorithm for reducing calculation and communication cost of collision-less N-body simulations. The concept of our algorithm is that we split interaction force into two parts: hard-force from neighbor particles and soft-force from distant particles, and applying different time integration for the forces. For hard-force calculation, we can efficiently reduce the calculation and communication cost of the parallel tree code because we only need data of neighbor particles for this part. We implement the algorithm on GPU clusters to accelerate force calculation for both hard and soft force. As the result of implementing the algorithm on GPU clusters, we were able to reduce the communication cost and the total execution time to 40% and 80% of that of a normal tree algorithm, respectively. In addition, the reduction factor relative the normal tree algorithm is smaller for large number of processes, and we expect that the execution time can be ultimately reduced down to about 70% of the normal tree algorithm.