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財政部民國114年10月16日台財稅字第11404641660號
核釋納稅義務人列報人工生殖技術療程之醫療費用，得適用「所得稅法」第17條醫藥及生育費列舉扣除額規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule which stipulates that rules regarding medical and childbirth expenses under itemized deductions specified in Article 17 of "Income Tax Act" shall apply to medical expenses on the treatment with assisted reproductive technology declared by a taxpayer
