We present the result of our near infrared J- (λ=1.25μm), H- (λ=1.63μm), and Ks-band (λ=2.14μm) imaging of ultraluminous (LI > 1012L⊙) and uminous(LIR=1011−12L⊙) infrared galaxies (ULIRGs and LIRGs), to investigate their relationship through properties of their host galaxies. We find that (1) for single-nucleus ULIRGs and LIRGs, their spheroidal host galaxies have similar properties, but ULIRGs display a substantially higher level of nuclear activity than LIRGs, suggesting that their infrared luminosity difference comes primarily from the different level of current nuclear activity. We infer that LIRGs and ULIRGs have similar progenitor galaxies, follow similar evolutionary processes, and may evolve into optically-selected QSOs. (2) Largely-separated multiple-nuclei ULIRGs have significantly brighter host galaxies than single-nucleus ULIRGs and LIRGs in Ks-band, indicating that multiple-nuclei ULIRGs have a bias towards mergers of intrinsically large progenitor galaxies, in order to produce high infrared luminosity (LIR > 102L⊙) even at the early merging stage. (3) We derive dust extinction of host galaxies of ULIRGs and LIRGs to be AV ~ 14 mag in the optical or quivalently AK ~ 0.8 mag in the near-infrared Ks-band, based on the comparison of host galaxy's uminosities in the J-, H-, and Ks-bands.