Star formation rates ( SFRs ) obtained via extinction corrected H \alpha are compared to dense gas as traced by \atom { CO } { } { 12 } ( J Â =Â 3–2 ) emission at the centers of nearby galaxies , observed with the ASTE telescope . It is found that , although many of the observed positions are dusty and therefore heavily absorbed at H \alpha , the SFR shows a striking correlation with dense gas in the form of the Schmidt law with an index 1.0 . The correlation is also compared between gas traced by \atom { CO } { } { 12 } ( J Â =Â 1–0 ) and application of H \alpha extinction correction . We find that dense gas produces a far better correlation with SFR in view of surface density values .