This study aims to evaluate the changes in redistributional effects of current (including supplementary premium) and new financing mechanisms for raising children households. We use 1999 personal income tax files data and National Health Insurance Data as well as utilize the framework of Aronson et al. (1994) to decompose the total redistributional effects of health care financing into vertical, horizontal, and re-ranking effects. The analysis shows that the health care financial burdens and the regressivity of the premium distribution for households raising children would decrease under the proposed new financing mechanism.