Dispute over patent eligibility of “Computer Software Related Invention” is highly controversial in the U.S. Patent Law for nearly a decade. It seems that this dispute has not been mediated by the United States Supreme Court’s Alice v. CLS Bank case in 2014. This article centers on developments in the U.S. Patent law, analyzing the change of opinion in Federal Court, the arguments for “Negation of Software Patent Account”, and theoretical basis and historical background behind the concept of patent eligibility. This article also introduces related regulations and opinions in European and Taiwan Patent law and contrasts with developments in the U.S. Patent law. In the end of this article, the author will make suggestion on the way to solve the current predicament in Taiwan’s judicial practice according to "Technical Intuition Account."