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According to Mulligan, taping is relatively difficult to quantify. In addition, it was said that only one or two days were applied due to abnormal reactions of most skin. Nevertheless, taping is a necessary tool for the treatment of dysfunction. Mulligan used most of the taping applications to maintain the effect of manual therapy. It was also used as an alternative to manual therapy. Mulligan's taping method can be seen as functional taping in the author's pursuit of orthopedic medicine taping. Orthopedic medicine taping divides musculoskeletal dysfunction into contractile and non-contractile tissues and presents each treatment. Among them, functional taping is an approach to the problem of dysfunction in non-contractile tissues. Many studies have also reported that applying various interventions suitable for the disease together rather than using only one treatment can expect a higher therapeutic effect. From this point of view, taping is considered to be valuable for research as one of the techniques that is quite easy to use in combination with manual therapy.