  We present a new numerical code which is designed to derive a spectral energy
distribution (SED) for an arbitrary spatial distribution of stellar and gaseous
components in a dusty starburst galaxy. We apply a ray tracing method to
numerical simulations and thereby estimate extinction and reemission of stellar
light by dusty gas in an explicitly self-consistent manner. By using this code,
we can investigate simultaneously dynamical and photometric evolution of a
dusty galaxy based on stellar and gaseous dynamical simulations. As an example,
we demonstrate when and how a major galaxy merger with dusty starburst becomes
an ultra-luminous infrared galaxy owing to strong internal dust extinction. We
furthermore discuss advantages and disadvantages of the present new code in
clarifying the nature and the origin of low and high redshift dusty starburst
galaxies.
