The binding of SARS-CoV-2 with ACE2 can promote neuroinflammation, hypercoagulation, microhemorrhages, BBB dysfunction, generation of reactive species, phosphorylation of tau, protein misfolding and aggregation, and neuronal death, features that are closely related to the appearance or progression of neurodegenerative diseases. The gene discussed is MAPT; the disease is neurodegenerative disease.