In order to enhance numerical stability of a transportation equation, we attempt to reformulate a coefficient matrix to a diagonal dominant one. The method is based on a transformation of a source term into a linear form with a negative gradient. So far, the linearization has been derived by an analytical procedure. Here, a numerical linearization is proposed, which is theoretically based on the relaxation method through inertia. A flow simulation of the viscoelastic fluid passing over a backward facing step and an example of the total pressure prescription method of multiple exit boundaries of a manifold are also presented.