Income Tax - Reconciliation of Income before Income Tax and Income Tax Expense Recognized in Profit or Loss (Detail) $ in Millions, $ in Millions |
12 Months Ended | |||
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Dec. 31, 2023
TWD ($)
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Dec. 31, 2023
USD ($)
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Dec. 31, 2022
TWD ($)
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Dec. 31, 2021
TWD ($)
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| Reconciliation of accounting profit multiplied by applicable tax rates [abstract] | ||||
| Income before tax | $ 979,316.5 | $ 1,144,072.2 | $ 663,036.0 | |
| Income tax expense at the statutory rate | 197,935.7 | 231,776.1 | 134,595.2 | |
| Tax effect of adjusting items: | ||||
| Nondeductible (deductible) items in determining taxable income | (7,642.2) | 12,309.8 | 11,279.5 | |
| Tax-exempt income | 0.0 | (157,955.9) | (89,852.9) | |
| Additional income tax under the Alternative Minimum Tax Act | 0.0 | 61,578.0 | 32,852.7 | |
| Additional income tax on unappropriated earnings | 29,221.8 | 42,336.8 | 18,849.5 | |
| The origination and reversal of temporary differences | 3,210.1 | (24,714.5) | (17,530.0) | |
| Income tax credits | (61,905.4) | 4,654.1 | (5,651.3) | |
| Tax effect of adjusting items | 160,820.0 | 169,984.4 | 84,542.7 | |
| Income tax adjustments on prior years | (32,775.5) | (19,413.0) | (14,539.5) | |
| Other income tax adjustments | 244.3 | 206.1 | 152.2 | |
| Income tax expense recognized in profit or loss | $ 128,288.8 | $ 4,189.7 | $ 150,777.5 | $ 70,155.4 |
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- Definition The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Adjustments of tax expense (income) recognised in the period for current tax of prior periods. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Tax Effect And Adjustment On Consolidation [Abstract]. No definition available.
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- Definition Tax effect of additional income tax on unappropriated earnings No definition available.
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- Definition Tax effect of additional income tax under alternative minimum tax act. No definition available.
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- Definition Tax effect of current year tax adjustments. No definition available.
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- Definition Tax effect of expense nondeductible (deductible) items in determining taxable income adjustment. No definition available.
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- Definition Tax effect of tax credits. No definition available.
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