Code obfuscation has been proposed to protect codes in a program from malicious software reverse engineering. It converts a program into an equivalent one that is more difficult to understand the program. Code obfuscation has been classified into various obfuscation technique such as layout, data, control, by obfuscating goals. In those obfuscation techniques, control obfuscation is intended to complicate the control flow in a program to protect abstract information of control flow. For protecting control flow in a program, various control obfuscation transformation techniques have been proposed. However, strategies for effectively applying a control flow obfuscation to program have not been proposed yet. In this paper, we proposed a obfuscation strategy that effectively applies a control flow obfuscation transformation to a program. We conducted experiment to show that the proposed obfuscation strategy is useful for applying a control flow transformation to a program.