近年來由於社會經濟環境變遷之故，我國面臨日益嚴峻的少子化挑戰。針對少子化現象，人工生殖技術雖可提供部分解決之道，但該技術之使用卻將導致沉重的經濟負擔。有鑑於此，透過推行社會保險與商業保險，將可達到使用者經濟負擔的風險分散之效。本文先考察日本與台灣在人工生殖技術上的發展與效益，以及相關社會補助的施行，並檢討現行日本商業保險在此領域的相關因應措施。藉由比較制度的觀點，對我國現況提供若干參考方向。

The changes in the local socioeconomic environment have led to dramatic decrease in low birthrate in Taiwan. Although assisted reproduction technology may partially solve the low birthrate problem island wide implementing such a technology is prohibitively expensive. Social health and commercial insurance policies can effectively diversify the risks that policy holders incur when attempting to have babies via assisted reproduction technology. While reviewing adoption of assisted reproductive technology in Japan and Taiwan this study examines the effectiveness of this technology. The status of related insurance systems in Japan is also examined. A comparison in this study of the systems in these two countries provides a valuable reference for policy makers involved in insurance planning in Taiwan.