Let L t := t + Z t for a C ∞ -vector field Z on a differentiable manifold M with boundary ∂ M, where t is the Laplacian operator, induced by a time dependent metric g t differentiable in t ∈ [0, T c ). We first establish the derivative formula for the associated reflecting diffusion semigroup generated by L t . Then, by using parallel displacement and reflection, we construct the couplings for the reflecting L tdiffusion processes, which are applied to gradient estimates and Harnack inequalities of the associated heat semigroup. Finally, as applications of the derivative formula, we present a number of equivalent inequalities for a new curvature lower bound and the convexity of the boundary. These inequalities include the gradient estimates, Harnack inequalities, transportation-cost inequalities and other functional inequalities for diffusion semigroups.