With the development of biotechnology, a variety of artificial reproductive technologies has been developed. However, the attitude to artificial reproductive technologies differs significantly from one country to another, especially the issue of whether surrogacy should be allowed or not has caused intense controversies world-wide, and legislative norms on surrogacy of each country are showing serious and deep differences. Under these circumstances, increasing number of infertile couples who live in prohibiting countries visit allowing countries in order to undergo surrogacy and acquire children who have the genetic link with them. This behavior, which is known as “reproductive tourism”, has become increasingly common in recent years, and Taiwan is also not an exception. In this kind of international surrogacy cases, legal problems on civil aspect are highly foreign-related in its nature, therefore, this article will study on how to determine the legal parents in international surrogacy case from the perspective of private international law. In particular, the supreme courts of several prohibiting countries have recently made decisions on whether a foreign judgment in international surrogacy case can be recognized in their country. In view of this, mainly comparing with the German law and the Japanese law, this article will explore how Taiwan should determine the legal parents in international surrogacy cases.