The medial prefrontal cortex (MPFC) is known to play key roles in a wide range of social decision-making, but we are still limited in our understanding of the distinctive roles played by each specific subregions of the MPFC. We have recently shown that the ventral and the dorsal MPFC are primarily involved in computing the value of choices for self and others, respectively. However, such a functional differentiation between the ventral and the dorsal MPFC was prominent among selfish people, but not prosocial people. In prosocial people, the ventral MPFC was engaged in computing values for both themselves and others, possibly revealing its role in encoding internalizedprosocial valuation. A follow-up study from our lab confirmed and further extended these findings, by showing that the MPFC subregions along the ventral-to-dorsal axis can be differentially modulated by situational variables such as observation by others, possibly reflecting the degree of internalization of prosocial valuation. At the end of the lecture, I will summarize the findings from our lab and provide the hierarchical model of value computation for prosocial decision-making to explain when and how distinct subregions of the MPFC can be differentially engaged and interact with each other to maximize one’s capacity for adjusting to challenging social contexts.