Let and be -unital -algebras and and an -equivalence bimodule and a -equivalence bimodule, respectively. Also, let and be the crossed products of and by and , respectively. Furthermore, let and be the inclusions of -algebras induced by and , respectively. We suppose that . In this paper we shall show that the inclusions and $B\subset B\rtimes_Y $ are strongly Morita equivalent if and only if there is an -equivalence bimodule such that $Y\cong \widetilde{M}\otimes_A X \otimes_A M\widetilde{Y}\cong \widetilde{M}\otimes_A X \otimes_A MB-B\widetilde{M}\widetilde{Y}$ are the dual -equivalence bimodule and the dual -equivalence bimodule of and , respectively. Applying this result, we shall compute the Picard group of the inclusion under the assumption that $A’ \cap M(A\rtimes_X )= 1$.

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