  We compare vertical profiles of the extraplanar H$\alpha$ emission to those
of the UV emission for 38 nearby edge-on late-type galaxies. It is found that
detection of the "diffuse" extraplanar dust (eDust), traced by the vertically
extended, scattered UV starlight, always coincides with the presence of the
extraplanar H$\alpha$ emission. A strong correlation between the scale heights
of the extraplanar H$\alpha$ and UV emissions is also found; the scale height
at H$\alpha$ is found to be $\sim0.74$ of the scale height at FUV. Our results
may indicate the multiphase nature of the diffuse ionized gas and dust in the
galactic halos. The existence of eDust in galaxies where the extraplanar
H$\alpha$ emission is detected suggests that a larger portion of the
extraplanar H$\alpha$ emission than that predicted in previous studies may be
caused by H$\alpha$ photons that originate from H II regions in the galactic
plane and are subsequently scattered by the eDust. This possibility raise a in
studying the eDIG. We also find that the scale heights of the extraplanar
emissions normalized to the galaxy size correlate well with the star formation
rate surface density of the galaxies. The properties of eDust in our galaxies
is on a continuation line of that found through previous observations of the
extraplanar polycyclic aromatic hydrocarbons emission in more active galaxies
known to have galactic winds.
