The method for the extinction correction based on the gas column densi
ty is tested. A positive correlation is found between the total gas co
lumn density and the extinction estimated using a model based on energ
y conservation ('frequency-converter model'). Assuming a Solar Neighbo
urhood optical-depth-to-gas ratio, extinction is predicted from the ga
s column density using a radiative transfer model which adopts a 'Sand
wich' configuration for the stellar and dust distributions, and which
takes also into account the effect of scattering. This prediction agre
es well with the extinction estimated from the energy conservation con
sideration. This indicates that (1) the method for the extinction corr
ection based on the gas column density is a robust one; (2) in the inn
er part of galaxy disks where most of the extinction occurs, the dust-
to-gas ratio is on average about the same as the Solar Neighbourhood v
alue. Our results also suggest that dust grains associated with both g
as phases (HI and H-2) participate in the extinction, with a relative
importance depending on the abundance of the gas phase in the inner di
sk. For most of the galaxies in our sample the extinction is mainly du
e to the dust associated with the molecular gas because they have high
molecular to atomic gas column density ratios. On the other hand, for
galaxies whose gas column density is dominated by the atomic gas, the
extinction seems to be mainly caused by the dust associated with atom
ic gas.