For a number field $K$ with ring of integers ${𝒪}_K$, we prove an analogue over finite rings of the form ${𝒪}_K/{𝒫}^m$ of the fundamental theorem on the Fourier transform of a relative invariant of prehomogeneous vector spaces, where $𝒫$ is a big enough prime ideal of ${𝒪}_K$ and $m\>1$. In the appendix, F.Sato gives an application of the Theorems 1.1, 1.3 and the Theorems A, B, C in J.Denef and A.Gyoja [Character sums associated to prehomogeneous vector spaces, Compos. Math., 113(1998), 237–346] to the functional equation of $L$-functions...