We study the transport properties of a two-dimensional electron system with an essential spin-orbit interaction under topological phase transition due to changing in-plane magnetic field. We have analyzed the contribution of diagonal and off-diagonal components of density matrix with respect to number of spin zone in the high-frequency conductivity. Analytical formulas for the conductivity tensor have been obtained. A numerical analysis giving full enough representation about the dependence of the conductivity on frequency and magnetic field is presented. We have shown that the contribution of the off-diagonal elements of density matrix is the greater than the higher the frequency of the alternating electromagnetic field. It has been established that for magnetic field value at which the minimum electron energy of upper spin zone exceeds the Fermi energy, the conductivity as a function of magnetic field change in discrete step.

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