Abstract: Liangzhang in Ming Dynasty originated from the tax man in the Song Dynasty. In the early period of Northern Song Dynasty a rich rural family was as Li Zhengya, then changed into Huzhang, and later changed into Jiatou or Da Baozhang. Before and after the Southern Song Dynasty different tax systems were implemented in different places, the head of tax and Miaozhang appeared at the same time, who were the origin of Liangzhang in Ming Dynasty.

Key words: the Song Dynasty, Liangzhang, the tax man