Photometric scaling relations are studied for S0 galaxies and compared with those for spirals. New 2D K_s-band multi-component decompositions are presented for 122 early-type disk galaxies. Combining with our previous decompositions, the final sample consists of 175 galaxies. As a comparison sample we use the Ohio State University Bright Spiral Galaxy Survey (OSUBSGS), for which similar decompositions have previously been made by us. Our main results are: (1) Important scaling relations are present, indicating that the formative processes of bulges and disks in S0s are coupled like has been previously found for spirals. (2) We obtain median r_{eff}/h_r = 0.20, 0.15 and 0.10 for S0, S0/a-Sa and Sab-Sc galaxies: these are smaller than predicted by simulation models in which bulges are formed by galaxy mergers. (3) The properties of bulges of S0s are different from the elliptical galaxies, which is manifested in the M_K(bulge) vs r_{eff} relation, in the photometric plane, and to some extent also in the Kormendy relation. The bulges of S0s are similar to bulges of spirals with M_K(bulge) < -20 mag. Some S0s have small bulges, but their properties are not compatible with the idea that they could evolve to dwarfs by galaxy harassment. (4) The relative bulge flux B/T for S0s covers the full range found in the Hubble sequence. (5) The values and relations of the parameters of the disks of the S0 galaxies in NIRS0S are similar to those obtained for spirals in the OSUBSGS. Overall, our results support the view that spiral galaxies with bulges brighter than -20 mag in the K-band can evolve directly into S0s, due to stripping of gas followed by truncated star formation.
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