The Article 57 of "Medical Laws" regulates the implementation of clinical treatment and requires the patient's written agreement; in case the patient is incapacitated or of limited capacity, the consent of the patient's legal agent is required. This is the first regulation with respect to patient agreement (Informed Consent) in Taiwan's medical laws and regulations; and it also shows the high degree of respect for the patient's decision-making rights. However, this regulation is not consistent with the value of Article 46, Medical Laws' operation and execution, and the Hospice Palliative Medical Regulation's family's participation in the patient agreement for hospice palliative medical treatment. Furthermore, it also conflicts with the values of traditional Chinese society's ethical principles with it family-decision making orientation. Therefore, it is worth noticing whether there is any difference between practice and law regulation. Moreover, clinical treatment in genetic therapy also involves more complicated ethics issues resulting from the disclosure of family and community genetic information, which not only affects the patient. But in addition to respect for personal decision-making rights, it is required to measure family and community benefits; the decisions of the Institutional Review Board under present laws and regulation probably become the most important base for the selection of ethics and laws. This article surveys Taiwan's Institutional Review Board's system and its ethics and law regulations in an era of genetic therapy, and explores the competition and cooperation problems and solutions of the value orientation in Bioethics principles centered on the person, family and community.