This study purports to clarify the consumer's preference at each life stage, using the theory of “the scale of urgency” by Allen and Bowley. For that purpose, we made regression analysis using the data averaged by income quintile groups and by life stage, which we made on our first paper (Part 1). We then analyzed the coefficient of income elasticity for each items. We further analyzed the style of consumer at each life stage and each income group. The results are as follows : (1) The results of analysis on life stage : With increase of income and relative decreases of family size, luxuries changed into necessaries. At the 5th stage of family, which is called “family ripening period, ” almost all living expenditures have changed into necessaries, so the 5th stage of family can be considered as the most stable stage. (2) The results of analysis on income groups are as follows : Most of the budget items tends to change from luxuries to necessaries with the increase of income. However, some items such as clothes and footwear tend to returns to luxuries rather than necessaries according to the need for goods of quality.