Multimodal Disentangled Representation Learning

Latest papers 21

Sep 30, 2026cs.CV

When Integral Meets Decomposition: A Signal-Level Self-Supervised Feature Decompose Paradigm for Multi-Modal Image Fusion

Multimodal image fusion (MMIF) aims to integrate complementary information from different modalities into a high-quality fused image and support downstream tasks. Recently, feature decomposition has become an important paradigm by separating source images into common and modality-specific unique features. However, existing methods lack clear supervision because ground-truth (GT) decomposition feature maps are unavailable. They usually combine multiple image-level metrics as losses, which are inherently incomplete and may conflict since each pixel couples attributes such as texture, edge, and contour. To address this, we propose a 1D signal-level self-supervised feature decomposition paradigm. Our core insight is to reformulate feature decomposition from unclear 2D image-level supervision into an integral-driven 1D signal-level optimization problem. This objective-level reformulation uses the 1D signal form to compute the integral constraint. The decomposer is optimized by the integral area between common and original signals, enabling more stable optimization with a clear optimization objective. Our model follows a two-stage SSL framework. Stage I designs dual pretext tasks for integral-driven decomposition at the signal level and structure-preserving reconstruction at the image level. Stage II fuses unique features and combines them with common features to reconstruct the fused image. Experiments on representative MMIF tasks show state-of-the-art (SOTA) performance. Code: github.com/Wangjiayu0512/SIDFusion.
Sep 29, 2026cs.CV

S2T-Unet: A Structure-to-Style Framework for Inter-Modality MRI Translation

Inter-modality MRI translation aims to synthesize missing MRI modalities from available acquisitions, reducing the need for additional scanning while preserving clinically relevant anatomical information. However, existing image translation methods often learn intensity mappings without explicitly separating modality-invariant structural information from modality-specific appearance, which may lead to structural information loss or unrealistic image details. In this work, we propose S2T-Unet, a structure-to-style framework that explicitly models these two aspects. Specifically, vector quantization is introduced at the lower-level bottleneck to encode modality-invariant structural information using a learned discrete codebook. At higher levels, a modality transformation module uses decoder features to condition and transform encoder representations toward the target modality, thereby recovering modality-specific intensity and contrast information. Experiments on the IXI multi-contrast MRI dataset across four translation tasks demonstrate that S2T-Unet is comparable or outperform with state-of-art method.
Sep 28, 2026cs.LG

Structured Latent Modeling for Supervised Multimodal Information Decomposition

Multimodal prediction relies on diverse forms of evidence: information repeated across modalities, cues specific to a single source, and complex cross-modal dependencies that emerge only when inputs are considered together. While recent methods promote richer interactions, they lack a principled way to isolate these target-relative contributions within learned continuous representations. We introduce a framework that applies contrastive or masked objectives at intermediate layers, coupled with source-wise invertible normalizing flows and a supervised, low-rank latent variable model. This architecture explicitly factorizes the joint distribution into shared task-relevant variation, modality-specific predictive variation, and task-irrelevant dependence. Drawing connections to prior multimodal learning assumptions, our approach evaluates how modalities independently and jointly contribute to the target. Ultimately, this framework unites intermediate representation learning with structured likelihood-based guidance, offering a practical latent-variable lens for characterizing continuous multimodal interactions. Empirically, we demonstrate the effectiveness of our approach across diverse multimodal benchmarks, showing robust improvements in predictive performance.
Sep 28, 2026cs.CV

Semantic Modality Compensation for Unsupervised Visible-Infrared Person Re-identification under Unpaired Settings

Unsupervised visible-infrared person re-identification (USL-VI-ReID) learns person representations that can be compared across modalities without identity annotations. In the unpaired setting, however, identity correspondences between modalities are often incomplete, leaving many identities without an observed counterpart in the other modality. Existing unpaired methods bridge this gap by generating or mapping features for the other modality, mainly by exploiting the statistics of visual features without explicitly separating content that is discriminative for identity from style that is specific to modality. Consequently, the generated features may distort identity cues or inherit bias from the source modality, undermining the reliability of supervision across modalities. We formulate unpaired learning across modalities as a semantic compensation problem and propose Semantic Modality Compensation (SMC), a framework based on prompt composition that decouples identity semantics from modality style within a shared visual semantic space. SMC first constructs a discriminative ReID space through augmented dual contrastive learning, yielding pseudo labels, cluster prototypes, and memory banks for each modality. It then learns visible and infrared modality prompts in the CLIP semantic space and maps clusters obtained from pseudo labels to identity semantic tokens. For each cluster lacking a reliable match in the other modality, SMC combines its identity token with the prompt for the target modality to synthesize a semantic counterpart in the missing modality. The synthesized counterpart is then projected back into the ReID space and injected into a compensation memory through confidence gating. Extensive experiments under both paired and unpaired settings demonstrate that SMC consistently outperforms state-of-the-art methods, with particularly large gains when identity mismatch is severe.
Sep 23, 2026cs.CV

M2^2PFN: End-to-End Disentangled Alignment for Generalizable Multimodal In-Context Learning in Alzheimer's Disease

While various multimodal methods combining imaging and tabular data for Alzheimer's disease (AD) diagnosis were proposed, they are often limited in generalization across cohorts. In-context learning (ICL) has demonstrated excellent generalization performances and high flexibility in foundational tabular models such as TabPFN. To extend TabPFN's ICL to multimodal AD analysis, the main obstacle is that TabPFN is meta-trained on synthetic tabular priors that do not naturally match the statistical structure of image-derived features. We propose M2^2PFN, an end-to-end framework that turns this tabular foundation model into a multimodal AD predictor. M2^2PFN (i) performs differentiable inference through TabPFN's transformer, back-propagating task gradients into 3D-MRI and tabular encoders; (ii) aligns the two modalities into a shared subspace, via disentanglement and a contrastive objective, matched to the ICL engine's prior; and (iii) folds in a frozen tabular-only prediction through a learnable gated shortcut. Because the ICL engine stays frozen, its in-context mechanism is preserved for test-time generalization, while end-to-end training shapes the encoders into features it can exploit. On ADNI (n=2240n=2240, three-class CN/MCI/AD), M2^2PFN attains 65.55%65.55\% macro-F1 and 82.21%82.21\% macro-AUC, surpassing a comprehensive set of unimodal and multimodal baselines. By swapping only the head for a TabPFN regressor, the same architecture regresses baseline MMSE on a 12501250-subject sub-cohort to test MAE 1.7431.743, outperforming every multimodal baseline. On two external cohorts (OASIS-3 and SCAN) with no retraining, M2^2PFN achieves the best AUC and the lowest MMSE MAE across all baselines, and transfers even when the cognitive instrument changes.
Sep 21, 2026cs.CV

DeCo: Efficient Decouple-to-Couple Learning for Multi-Task Visual Grounding

Multi-task visual grounding requires models to jointly understand linguistic semantics and perform accurate visual localization and segmentation. Despite the success of multimodal large language models, effectively adapting them to multiple grounding objectives remains challenging. Existing methods commonly enforce task cooperation through shared representations, while overlooking the intrinsic conflict between task-oriented feature interests. In this paper, we introduce DeCo\textbf{DeCo}, an efficient De\textbf{De}couple-to-Co\textbf{Co}uple learning framework that resolves this dilemma through a two-stage paradigm: task-specific representation decoupling followed by complementary prior coupling. Specifically, we first propose Task-aware Semantic Decoupling (TSD) to route shared visual cues into individual features under salient word-level guidance, alleviating representation interference between localization and segmentation. Furthermore, we observe that segmentation naturally provides informative localization priors due to dense supervision. Based on this insight, we introduce Hybrid Prior Coupling (HPC), which integrates sentence-level semantic prior with mask-derived spatial prior for enhanced grounding. Built upon a frozen multimodal encoder, DeCo requires lightweight trainable parameters while achieving strong generalization across multiple grounding objectives. Extensive experiments on RefCOCO/+, G-Ref, ReferIt, Flickr, DIOR-RSVG, SARVG1.0, RRSIS-D, RIS-LAD, and RefDIOR demonstrate that DeCo achieves state-of-the-art performance on both natural and remote sensing benchmarks. The code and models are available at https://github.com/xiaoqiang-lu/DeCo.
Aug 31, 2026cs.CV

CrossFeat: Bridging Imaging Modalities in Feature Descriptor Space

Most advances in keypoint descriptions address monomodal settings, where image variations arise from viewpoint, illumination, or contrast changes. Multimodal scenarios involve images produced by fundamentally different sensing processes, such as multispectral imaging, RGB-depth, satellite imagery, or medical imaging, causing the same structures to appear differently. A common solution to cross-modal description is to train descriptors for each modality pair, which requires retraining whenever the modalities change, or to train large models, which incur a significant increase in runtime. Instead, we propose CrossFeat, a framework that enables an existing monomodal descriptor to operate across modalities. Our method learns a crossing function in descriptor space that maps features from one modality to a representation compatible with another. To preserve the structural information captured by the original descriptor, CrossFeat introduces a geometry-appearance disentanglement such that only appearance is altered while the geometric properties are preserved. Experiments across multiple domains and datasets demonstrate improved performance in multimodal matching.
Aug 31, 2026cs.CV

Modality Disentangled Learning for Incomplete Multimodal Emotion Recognition: A Primitive Memory Distillation Perspective

Multimodal Emotion Recognition (MER) systems often suffer from missing modalities in real-world scenarios. Existing methods usually generate, align, or distill missing modalities as a whole, overlooking the heterogeneous nature of the information carried by each modality. Such holistic treatment mixes inferable shared semantics with uncertain modality-specific details, yielding unstable representations and degrading robustness. To address this issue, we propose the Primitive Memory Distillation (PriMD) framework. Unlike existing methods, PriMD takes an intra-modal perspective and focuses on how different types of information within a modality differ in recoverability within each modality. PriMD first disentangles cross-modal shared semantics from modality-specific representations, and then discretizes the latter into learnable semantic primitives to construct modality-specific memory banks. When modalities are missing, PriMD is a teacher-student framework that the student model uses the shared semantics of available modalities as queries to dynamically retrieve primitives. It compensates for missing modality-specific information within a constrained memory space and aligns with the teacher model. Extensive experiments on IEMOCAP, CMU-MOSI, and CMU-MOSEI demonstrate that PriMD achieves state-of-the-art performance and consistently stronger robustness across a wide range of missing-modality settings, while mitigating the instability caused by holistic feature inference. Our code and project website are available at https://github.com/JiaqiZhang-Sengoku/PriMD and https://jiaqizhang-sengoku.github.io/PriMD/, respectively.
Aug 12, 2026cs.CV

Attribute-Conditioned Multimodal Slot Factorization for Controllable Fashion Retrieval

Fashion retrieval often requires satisfying multiple attributes at once, such as category, color, pattern, and demographic. Monolithic embeddings mix these signals into a single vector, making attribute-specific control difficult at retrieval time. Many existing semantic-ID methods provide discrete item codes, but these codes are typically optimized as item-level or residual addresses and do not expose named, independently controllable attribute slots. We introduce MM-slotgate, a multimodal slot encoder that factorizes Fashion-CLIP text and image embeddings into four named attribute slots. Each slot learns its own text-image gate, so visually grounded attributes such as color and pattern can rely more on image evidence, while taxonomy-oriented attributes such as category and demographic can remain more text-driven. On H&M, using a combined slot-similarity and slot-logit retrieval score, MM-slotgate achieves 0.7566 macro ConstraintSatisfied@10, outperforming equal-weight multimodal fusion (0.7142) and fCLIP text-only retrieval (0.4755). The largest gain is on color, which improves from 0.321 to 0.889 (+0.568 absolute), as the learned color gate assigns 57.4% weight to image evidence. The learned gates are interpretable without modality supervision: color is image-leaning, category is text-leaning, and pattern and demographic lie near the middle. The resulting slots also remain controllable: linear probes show no measured excess leakage beyond the label-correlation baseline, and quantized slot codes support targeted intervention, including a 15.3x lift for color. These results suggest that controllable fashion retrieval benefits from typed, attribute-conditioned multimodal slots rather than either a single global embedding or opaque item-level semantic IDs.
Aug 11, 2026cs.LG

FiGuRO: Intrinsic Dimension Estimation for Multi-Modal Data

Determining the complexity, or Intrinsic Dimension (ID), of data is fundamental to efficient and interpretable representation learning. This is particularly challenging in multi-modal settings when trying to learn disentangled representations for shared and private information. Existing techniques leave a critical gap: they are often static, uni-modal, or in the case of contrastive methods, adapt only to the shared ID implicitly. We introduce Fidelity-Guided Rank Optimization (FiGuRO), a framework for approximating the ID of uni- and multi-modal data under constraints of model capacity and hyperparameters. FiGuRO learns the dimensions of low-rank projections using truncated singular value decomposition and an algorithm that determines when to reduce or increase dimension and in which latent space. Disentanglement of shared and private information arises as an emergent property of this optimization, eliminating the need for complex auxiliary loss functions. We demonstrate that FiGuRO outperforms existing ID estimation techniques and is more robust to hyperparameter changes. Across simulations and real-world data, FiGuRO captures distinct ID scales and varying subspace ratios, and decomposes shared and private information successfully. Furthermore, we show that FiGuRO can be applied to modern uni-modal pretrained models, enabling efficient, post-hoc disentanglement of multi-modal representations.
Aug 7, 2026cs.LG

Omni-modal decomposition autoencoders learn full-stack wearable disentangled representations

Learning disentangled representations is a key requirement for developing versatile, general-purpose, and sustainable models in multi-modal wearable computing. However, existing approaches do not operate as full-stack wearable processors, i.e., they do not simultaneously address task-specific classification performance, disentangled and interpretable representation learning, fusion, and generative modeling of highly heterogeneous multi-modal time series. To address this gap, we introduce Omni-modal Variational Decomposition Autoencoders (OmniDecVAEs), a framework that efficiently learns multi-purpose representations in a unified and scalable manner from arbitrarily many modalities. OmniDecVAEs extend DecVAEs by learning modality-conditioned time-frequency latent subspaces through a multi-view self-supervised decomposition loss and a shared asymmetric autoencoder (AE) architecture. Results on a challenging omni-modal human activity recognition (HAR) setting with up to thirty modalities, demonstrate the ability of OmniDecVAEs to learn full-stack wearable representations. When compared to transformer-based and VAE-based methods, OmniDecVAEs full-stack disentangled representation properties lead to accuracy improvements of 1.01% and 6.75% in activity and identity recognition, respectively. Furthermore, OmniDecVAEs synthesize realistic omni-modal time-frequency data that manifest with enhanced reconstructions (mean absolute error improves by 76.84%) and distributional similarity between real and synthetic data (maximum mean discrepancy improves by 13.85%). Our results highlight OmniDecVAEs potential as a lightweight model suitable for intelligent edge wearables and clinical healthcare, unifying processing requirements and abilities in a single model, through its enhanced representational capacity, modality-invariant spatial complexity (4.1M parameters), and real-time latency.
Aug 6, 2026cs.AI

MIDAS: Mutual Information Disentanglement with Uncertainty-Aware Fusion for Incomplete Multimodal Sentiment Analysis

Most existing multimodal sentiment analysis approaches assume access to complete multimodal inputs. However, real-world applications frequently encounter incomplete or corrupted modalities, posing a critical challenge. Although several methods have been proposed to tackle this issue, they mainly rely on data imputation and heuristic coordination constraints, which fail to effectively extract and leverage task-relevant information from the incomplete multimodal data. To address this challenge, we propose a unified framework termed Mutual Information Disentanglement with uncertainty-Aware fuSion (MIDAS), which effectively restructures multimodal representations under incomplete conditions. MIDAS adopts a variational modeling strategy to represent each modality with multivariate Gaussian latent variables and further decomposes them into shared and exclusive factors. To obtain reliable representations, we design a minimax objective that minimizes the mutual information between shared and exclusive spaces for stable disentanglement, while maximizing the mutual information among shared spaces across modalities to enhance semantic alignment. In addition, an uncertainty-aware fusion mechanism is introduced, where posterior variance is leveraged as a reliability indicator to adaptively weight latent features during fusion, ensuring robust integration even when modalities are incomplete. Extensive experiments on three widely used datasets show that MIDAS achieves strong and consistent performance gains over competitive baselines across a wide range of incomplete settings, demonstrating its effectiveness and robustness for incomplete data scenarios.
Jul 18, 2026cs.LG

MultiLoReFT: Decoupling Shared and Modality-Specific Subspaces in Multimodal Learning via Low-Rank Representation Fine-Tuning

Real-world perception and decision making are inherently multimodal, integrating complementary signals across modalities. However, training multimodal models faces two main obstacles. First, collecting large-scale, well-aligned paired multimodal datasets is often impractical, making end-to-end multimodal training difficult. Second, existing multimodal representations frequently entangle information shared across modalities with modality-specific information, hindering interpretability and control. We introduce MultiLoReFT, an efficient and scalable low-rank representation fine-tuning framework for multimodal learning with pretrained unimodal models. MultiLoReFT extends low-rank adaptation to the multimodal setting and learns interpretable projection subspaces that decouple shared and modality-specific information. Across simulated and real-world benchmarks, it produces representations that support multimodal prediction while explicitly revealing how shared and modality-specific information is distributed across modalities.
Jun 3, 2026cs.LG

RePercENT: Scaling Disentangled Representation Learning Beyond Two Modalities

To leverage the full potential of multimodal data, we need representations that go beyond the state-of-the-art alignment and fusion approaches and exploit all cross-modal interactions without sacrificing modality-specific information. Learning disentangled representations is a principled way to identify these underlying shared and unique factors that are hidden in observational data. However, while multimodal disentanglement is a compelling paradigm, existing methods are largely confined to the two-modality regime due to its inherent scalability bottleneck. To address this, we propose RePercENT, a self-supervised framework designed to surpass these limitations and unlocks scalable pairwise disentanglement beyond two modalities. Through a multimodal `plug-and-play' architecture, our approach operates directly on pre-extracted embeddings, eliminating the need for extensive joint pre-training while making no assumptions regarding the underlying modalities or foundation model backbones. Moreover, we introduce a joint optimization objective for simultaneously deriving the shared and unique components, and provide formal theoretical guarantees that characterize the optimality of our solution. Across diverse modalities and tasks, RePercENT successfully recovers disentangled components while maintaining competitive performance and significantly reducing computational complexity.
Jun 2, 2026cs.CL

Beyond the Literal: Decomposing Pragmatic Intent in Multimodal Meme Understanding

When asked what a meme or sarcastic post means, Large Vision Language Models (LVLMs) tend to describe what the image shows rather than what the author is trying to communicate. Standard instruction tuning entangles a post's literal content with its pragmatic meaning, letting surface-level details contaminate the final response. We reframe meme understanding as a problem of literal-pragmatic decomposition and propose \textbf{Intent Projection}, a framework that separates the two signals at the representation, output, and objective levels within a single LVLM backbone. At the representation level, an orthogonal projection module removes dominant unimodal directions from the fused image-text representation, retaining only the pragmatic residual, while a surface-real affect classifier anchors the decoder with a discrete tag that names the polarity gap. At the output level, the model externalizes a structured reasoning chain, and at the objective level a contrastive reward explicitly penalizes answers that restate the literal description. Across six multimodal benchmarks, Intent Projection consistently outperforms open-source baselines and narrows the gap to proprietary models, with the largest gains on high-divergence posts where literal collapse is most damaging.
May 25, 2026cs.CV

DIVA: Harnessing the Representation Divergence in Unified Multimodal Models for Mutual Reinforcement

Unified Multimodal models (UMMs) built on a single architecture have shown impressive performance in both understanding and generation. We identify a fundamental challenge that lies in inductive biases induced by distinct supervision signals: generation branch prefers high-fidelity, fine-grained representations capable of reconstruction, while the understanding favours semantically discriminative embeddings that remain invariant to task-irrelevant factors. Consequently, optimizing these complementary but non-equivalent objectives within a monolithic backbone leads to mutual impairment instead of enhancement. In this paper, we first analyze the root cause of this interference in unified backbones and reveal a complementary structure in their internal representations. Motivated by the observation, we propose DIVA, a self-improved post-training framework that transforms the representation divergence into interior synergy. By explicitly factorizing the visual representation into shared and unique components based on two complementary information flow, DIVA enables both the understanding and generation branches to achieve beneficial transferring while preserving the integrity of unique information from cross-flow interference via mutual information estimation. Despite its generality, our method consistently achieves improvements across visual understanding (+7.82%) and generation (+8.46%). The official code is available at: https://github.com/Jayyy-H/DIVA.
May 21, 2026cs.CV

Conceptualizing Embeddings: Sparse Disentanglement for Vision-Language Models

Vision-language models learn powerful multimodal embeddings, yet their internal semantics remain opaque. While sparse autoencoders (SAEs) can extract interpretable features, they rely on expanding the representation dimension, which compromises the original geometry and introduces redundancy. We introduce CEDAR (Conceptual Embedding Disentanglement via Adaptive Rotation), a post-hoc method that reveals the compositional structure of pretrained embeddings without increasing dimensionality. By learning an invertible transformation with a top-kk sparsity bottleneck, CEDAR concentrates semantic information into axis-aligned disentangled coordinates. In CLIP-like architecture, individual coordinates can be interpreted with textual concepts, while for generative models such as BLIP, they can be decoded into natural language descriptions. Experiments demonstrate that CEDAR achieves a competitive reconstruction-sparsity trade-off while producing explanations that are more interpretable and better aligned with human perception. Our results suggest that the apparent entanglement in vision-language representations can be resolved through a suitable change of basis, eliminating the need for overcomplete expansions.
May 18, 2026cs.CV

CodeBind: Decoupled Representation Learning for Multimodal Alignment with Unified Compositional Codebook

Multimodal representation alignment is pivotal for large language models and robotics. Traditional methods are often hindered by cross-modal information discrepancies and data scarcity, leading to suboptimal alignment spaces that overlook modality-unique features. We propose CodeBind, a framework that optimizes multimodal representation spaces through a modality-shared-specific codebook design. By incrementally aligning target and bridging modalities, CodeBind bypasses the need for fully paired data. Unlike traditional hard alignment, CodeBind decomposes features into shared components for semantic consistency and specific components for modality-unique details. This design utilizes a compositional vector quantization scheme, where a shared codebook bridges modality gaps and modality-specific codebooks mitigate representation bias by preventing dominant modalities from overshadowing others. Validated across nine modalities (text, image, video, audio, depth, thermal, tactile, 3D point cloud, EEG), CodeBind achieves state-of-the-art performance in multimodal classification and retrieval tasks.
May 15, 2026cs.CV

Controlla: Learning Controllability via Graph-Constrained Latent Geometry

Controllable multimodal generation is commonly formulated as an inference-time conditioning problem using prompts, guidance, or auxiliary modules. While effective, such approaches do not explicitly structure how semantic attributes evolve, which can lead to identity drift and inconsistent cross-modal behavior. We propose Controlla, a modular factorized-control framework that treats controllability as a property of structured latent geometry. Controlla learns identity and attribute factors from multimodal inputs and aligns them with graph priors using graph-constrained optimal transport, encouraging attributes to follow graph-consistent trajectories while preserving reference identity. To evaluate this setting, we construct AffectHuman-43K, a leakage-aware multimodal benchmark for reference-grounded affective control, and introduce geometry-aware metrics for trajectory consistency and latent disentanglement. Experiments show consistent improvements in controllability, identity preservation, and cross-modal alignment, with additional analyses on graph sensitivity, extensibility, and robustness.
Apr 20, 2026cs.LG

Learning Invariant Modality Representation for Robust Multimodal Learning from a Causal Inference Perspective

Multimodal affective computing aims to predict humans' sentiment, emotion, intention, and opinion using language, acoustic, and visual modalities. However, current models often learn spurious correlations that harm generalization under distribution shifts or noisy modalities. To address this, we propose a causal modality-invariant representation (CmIR) learning framework for robust multimodal learning. At its core, we introduce a theoretically grounded disentanglement method that separates each modality into causal invariant representation' and environment-specific spurious representation' from a causal inference perspective. CmIR ensures that the learned invariant representations retain stable predictive relationships with labels across different environments while preserving sufficient information from the raw inputs via invariance constraint, mutual information constraint, and reconstruction constraint. Experiments across multiple multimodal benchmarks demonstrate that CmIR achieves state-of-the-art performance. CmIR particularly excels on out-of-distribution data and noisy data, confirming its robustness and generalizability.
Feb 26, 2026cs.CV

SFL-Net: Source-Factorized Latent Representation Learning for Multi-Contrast MRI to Tau-PET Synthesis

Tau positron emission tomography supports Alzheimer's disease staging but is difficult to scale because of tracer, scanner, and radiation constraints. Synthesis from structural MRI is therefore attractive, but it is a particularly difficult setting. T1-weighted and FLAIR MRI provide anatomy and disease correlated morphology, but they do not directly measure Tau-PET relevant signal. We introduce SFL-Net, a multi-input synthesis framework that predicts Tau-PET from T1-weighted and FLAIR MRI. SFL-Net factorizes the latent representation into shared, T1-specific, FLAIR-specific, and complementary pathways and preserves anatomical detail through latent structural conditioning rather than direct encoder-decoder connections. We evaluated SFL-Net and baseline models using 605 training and 83 validation subjects from ADNI-3 and OASIS-3 datasets. Evaluation included raw image fidelity, standardized uptake value ratio agreement, high uptake overlap, regional Bland-Altman bias, braak derived stage agreement, non-inferiority sensitivity analysis, and latent component Shapley attribution. SFL-Net performed competitively on both clinically relevant and reconstruction metrics, while also delivering explicit source level auditability that conventional UNet derived models lack.