The results revealed that increased age (odds ratio [OR] 0.98, 95% confidence interval [CI] 0.97–0.99), intravesical BCG prior to PD-L1 testing (OR 0.57, 95% CI 0.34–0.96), upper tract origin (OR 0.49, 95% CI 0.29–0.81), non-organ confined disease (OR 2.47, 95% CI 1.41–2.93), and high tumor grade (OR 5.31, 95% CI 2.38–11.83) were the independent factors of positive PD-L1 expression. The gene discussed is CD274; the disease is neoplasm.