The present application provides an in-vitro committed differentiation method for inducing human induced pluripotent stem cells (hiPSCs) into Leydig cells (LCs) by neural crest stem cells (NCSCs). The hiPS-derived LCs is verified by an animal model to have the capacity of regenerating senile or injured LCs, so that a new treatment for supplementing testosterone is provided for patients suffering from hypogonadism, particularly for patients suffering from late-onset hypogonadism (LOH).