Reduced equations of motion for a two-level system strongly coupled to a harmonic oscillators bath are constructed by extending the hierarchy of equations introduced by Tanimura and Kubo [J. Phys. Soc. Jpn. 58 (1989) 101]. The set of equations treats the bath in a nonperturbative manner and is applicable to a low-temperature system with taking into account the correlation time of noise. By numerically calculating linear absorption spectra for different temperatures, we demonstrate that the present theory is not afflicted with the dynamical positivity problem that Occurs at low temperatures without the rotating wave approximation. Remarkable changes are found in the spectra when the temperature is lower than the resonant energy of the two-level system.