IRAS discovered very luminous objects which emit the vast majority of their radiation in the infrared wavelength. The energy source of such a tremendous amount of emission is not understood. Starburst and active galactic nuclei (AGN) are thought to be the origin of their power. X-ray observations are expected to be able to reveal the characteristics of the AGN component. However, some are very X-ray quiet, because the AGN is thought to be obscured by a large column density. In order to determine the primary luminosity of the nucleus, we need an X-ray observation with a wide energy band at least up to several tens of keV. We propose to observe NGC 6240, one of the luminous IRAS galaxies, to investigate the characteristics of its AGN, which must be obscured by large column density.