Independent Opinion of CEDAW 36. LGBTQI+ families are not equally protected by law in the birth and adoption of children. Article 20 of the Act for Implementation of J.Y. Interpretation No. 748 stipulates that a same-sex spouse may adopt the biological children of the other spouse, but they may not jointly adopt children. Current regulations and subsidies for assisted reproduction do not apply or apply mutatis mutandis to same-sex families.51 Recommendation 25 (1) The government should expeditiously amend the law on transnational same-sex marriage and propose a specific time frame for its completion. Until adequate legislation is in place, it would be appropriate for the government to provide transnational same-sex couples with residency, family visit, and humanitarian assistance measures.52 (2) The government should amend the laws and regulations related to adoption and propose specific procedures to protect the best 51 Under the Assisted Reproduction Act, assisted reproduction is currently available to heterosexual married couples who are infertile, but not to same-sex married couples. The Act for Implementation of J.Y. Interpretation No. 748 also excludes the application or mutatis mutandis application of the Assisted Reproduction Act to same-sex married couples. In 2021, the government extended the in vitro fertilization subsidy to all infertile heterosexual families. 52 The Control Yuan investigative report Transnational Same-Sex Marriage approved on January 18, 2022, points out that the Executive Yuan has been asking the MOI since 2016 to explore measures for foreign same-sex spouses/couples who have registered abroad to reside in Taiwan as dependents. Both the MOI and the Ministry of Foreign Affairs have agreed to apply regulations to same-sex spouses/couples as if to heterosexual spouses and allow them residency in Taiwan based on marriage. However, after the promulgation of the Act for Implementation of J.Y. Interpretation No. 748, many transnational same-sex couples are still not allowed to come to Taiwan to reside as dependents. ¯40¯

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