After carefully exploring "what is a man" and analyzing "manliness", this article hopes to use the gender politics of the Parental Leave Code of the "Gender Work Equality Act" as an example to analyze the legislative process of the Women's Movement, Gender Work Equality Act, and later in the past 13 years of legal practice and public policy discussions. Thinking about the relationship between men and women's movements, this article attempts to propose a more active feminist theory and movement path recommendations for men. The author hopes to analyze Taiwan's theory and practice from enacting gender equality law to amending it to gender equality. Through comparative law and cross-cultural studies, this article examines the changes in parental leave-related regulations in countries such as Taiwan, the United States, and Germany, and outlines the possible role of law to reflect, duplicate, deconstruct, or reshape gender. At the same time, the authors conceived a strategy for a gender liberation movement through feminist intermediation, including men, and actively promoting male sex men. <<