It is important for different ethnic groups, areas and time that research the custom of the action of tombs in Taiwan. And then it will appear their obvious regional features of culture. In my article, I have researched to fifteen ancient tombs for Qing Dynastic in Jin Mien, Toucheng Town, Yilan. I went through the field investigation and did the local statement and then I could discover their society of local custom and abundant historical meanings. Besides, stating their development of this place, and I am investigating and researching their current situation of ten tombs, the characteristic action of tombs, and the meanings of epitaphs.