We numerically investigate how fundamental properties of the spectral energ
y distribution (SED) of a major gas-rich galaxy merger with dusty starburst
are determined by the initial orbital configuration of the merger. We foun
d that an infrared luminous galaxy with dusty starburst formed by a nearly
retrograde-retrograde merger suffers the most remarkable dust extinction of
stellar light and consequently shows very red colours. Considering that a
retrograde-retrograde merger does not produce strong and long tidal tails,
this result suggests that a luminous infrared galaxy without clear signs of
interaction and merging shows Very large internal dust extinction and redd
er colours. These numerical results furthermore imply that the morphology o
f a luminous infrared galaxy can correlate with the degree of internal dust
extinction and thus with the shape of the SED, principally because the mor
phology of a merger also depends strongly on the initial orbital configurat
ion of the merger. Based on these results, we discuss the origin of ultra-l
uminous infrared galaxies.