Dynamic birefringence and dynamic viscoelasticity of poly(4-methyl styrene) and poly(4-t-butyl styrene) were measured to investigate the molecular origin of viscoelasticity around the glass transition zone. The data were analyzed with a modified stress-optical rule: The birefringence and the stress were separated into two component functions of different molecular origins. One component is related to the orientation of the main chain axis and the other one to the rotation of the repeating units about the main chain axis. The strain dependence of the two characteristic orientation functions in the glassy zone was estimated and the orientation mechanism of repeating units was discussed.