A model system has been established for the evaluation of the uncertainty of the value from measurements of multiple subsamples by isotope dilution mass spectrometry (IDMS). In this report, we apply this model system for the evaluation of measurement uncertainty in determination of folic acid in infant formula. Five subsamples were analyzed by IDMS. The mean of the measurement results of the five subsamples was assigned as the final measurement value. The standard deviation (s) of the results from five subsamples was attributable to repeatability of the measurement. The uncertainty components in the IDMS measurement methods were categorized into two groups. Group I includes uncertainty components which give common systematic effects to all subsamples and do not contribute to the variation among multiple measurements (repeatability). Group II includes uncertainty components that give random effects on the measurement results, and are related with the measurement repeatability. These random effects are attributed to s. Therefore, the uncertainty of the final value was calculated by combining the standard deviation of the mean of multiple measurements, $s/{surd}n$ (where n = 5), and the measurement uncertainty associated with the uncertainty components that give systematic effects.