The muscles relating to movement of painful low back was analyzed kinematically, by method of applying elastic tapes and putting non-elastic tapes on muscles involving those movements which cause pain and limitation of range of motion (ROM) in low back and trunk. Taping therapy which is effective for improvement of painful low back and which is supposed to facilitate the total and continual movement based on the postural reflexes will be presented in this paper. Fifty cases who had painful low back were investigated. Patients with painful low back were at first asked pain point and direction of painful movement, and then tested the muscles which are cause of those pain and limited motion. Before attaching tape, all subjects were divided into two groups, flexor pattern and extensor pattern, according to direction of increasing pain. Elastic tapes were applied from origin to insertion of objective muscles and non-elastic tapes were put on effective points of the muscles which were associated with respect to pain and limited ROM. As a result of this study, all subjects with low back pain significantly improved in pain and ROM at the low back. The longest treatment duration group for the low back pain cases was herniated lumbar disc(10.4 days) group. Low back pain have been treated by so many ways. muscles factor should be emphasized to be distinguish1y important to reduce low back pain. The muscles relating to make directly painful motion in low back and trunk should be confirmed by means of taping and painful motion should be analyzed by point of view of postural reflexes.