The Fundamental Plane (FP) is one of the most important universal relations in early type galaxies because it contains valuable information about the formative and evolutionary process of galaxies (Djorgovski & Davis 1987, Dressler et al. 1987). The commonly used form of the scaling relation in the FP is described as Re = σAIB, where Re, σ, and I are effective radius, central velocity dispersion, and mean surface brightness of elliptical galaxies, respectively. The exponents A, B are considered to be 1.56 ± 0.07 and −0.94 ± 0.09 in the FP derived by K band photometry, respectively, and these values deviate significantly from the values A = 2.0 and B = −1.0 expected from virial theorem (Pahre et al. 1995; Djorgovski, Pahre, & de Carvalho 1996). This apparent deviation requires that the ratio of dynamical mass (M) to luminosity of elliptical galaxies (L) depends on M as M/L ∝ Mα (α = 0.12 ± 0.03 for K band). Possible interpretations for the required dependence of M/L on M are generally considered to be divided into the following two. One is that the required dependence of M/L on M results from the fact that the mean stellar age and metalicity of elliptical galaxies depend systematically on M. The other is that the required dependence reflects the M dependence of structural and kinematical properties of elliptical galaxies (“nonhomology”). Although we should not neglect the importance of stellar populations in generating the M dependence of the M/L (Renzini & Ciotti 1993), we here consider that the origin of the required M dependence of M/L is closely associated with the structural and kinematical properties dependent on M or L in elliptical galaxies.