This paper describes the method of a scaling control for bilateral control systems. We have already suggested the concept of function so that a controller design of decentralized control systems becomes simple and explicit. Our suggestion in this paper is about a position/force scaling control on a function-based bilateral control system. A conventional coordinate transformation is expanded and the idea of scaling matrix is introduced. Independent position and force scaling controls are achieved applying this scaling matrix. We develop the dynamics of manipulators to show that the dynamics in scaled function coordinates are independent to each other. Experimental results show the high transparency bilateral control with the function-based controller on scaled function coordinates.