A theme emerging from the current literature is that Chinese gay and bisexual men are likely to struggle to accept themselves because of the cultural emphasis on filial piety. However, our understanding of this culturally particular process remains partial because most research has operationalized filial piety as either a component of Chinese values or an aggregate construct itself. To pinpoint this mechanism, this study deconstructed filial piety into pragmatic obligations and compassionate reverence to test a mediation model in which internalized homonegativity served as a mediator between filial piety and depressive symptoms among Taiwanese gay and bisexual men. With the aid of Facebook advertisements, a total of 1,381 respondents (Mean age = 26.56, SD = 6) were recruited to complete a web-based survey comprising the Contemporary Filial Piety Scale, the Chinese Internalized Homophobia Scale, and the Patient Health Quesionanire-9. Structural equation modeling was performed to test the mediation paths. Results showed that pragmatic obligations are directly and negatively associated with depressive symptoms without yielding significant correlation with internalized homonegativity. A full mediation path was found in that compassionate reverence is positively correlated with internalized homonegativity and in turn associated with higher depressive symptoms. Whereas filial piety still assumes salience among Taiwanese gay and bisexual men, this study provides novel evidence for the intricate effect of the value of filial piety on Taiwanese gay and bisexual men's self-acceptance and mental health. The results highlight the importance of a relational and cultural focus to address mental health disparities among sexual minorities. Copyright © 2020 Global Alliance for Behavioral Health and Social Justice.