本文全面檢視性別中立廁所背後的規範性基礎，並論證為什麼性別中立廁所比起傳統性別二分的廁所更能解決跨性別者在公共廁所中的性別爭議。我先說明為什麼權利論述無法有效處理該性別爭議，並倡議性別中立廁所作為解方。性別中立廁所彰顯了自由主義中立原則，該原則認為國家應該在公民們彼此歧義且衝突的善觀念中保持意圖中立，從而藉由在不同的性別觀念和取向中保持中立來處理公共廁所中的性別爭議。最後我檢視了四個反對意見以及性別中立廁所在臺灣的施行狀況，並批判性別中立廁所未能肯認社會的多元性別，無法形塑一個兼容並蓄的社會。

This paper provides a comprehensive review of the normative basis for gender-neutral toilets, and argues that gender-neutral toilets can resolve gender disputes regarding the access to public toilets by transgender people more effectively than traditional gender-binary toilets. I begin by explaining why rights discourse cannot address this gender dispute properly and advocate gender-neutral toilets as an alternative. Gender-neutral toilets embody the principle of liberal neutrality, which holds that the state should remain intentionally neutral in the face of citizens’ divergent and conflicting conceptions of good, and thus should resolve the dispute over public toilets through neutrality in the face of different gender conceptions and orientations. Finally, I examine four objections to gender-neutral toilets and the implementation of gender-neutral toilets in Taiwan, but criticize gender-neutral toilets as inherently unable to recognize the gender diversity in society and to create an inclusive society.