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Income Tax - Reconciliation of Accounting Profit and Income Tax Expense (Detail) $ in Millions, $ in Millions | 12 Months Ended
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Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |  |
Income before income tax | $ 47,008 | $ 1,535 | $ 47,204 | $ 46,067
Income tax expense calculated at the statutory rate | 9,401 |  | 9,441 | 9,213
Nondeductible income and expenses in determining taxable income | 28 |  | (20) | 8
Tax-exempt income | (9) |  | (3) | (30)
Income tax on unappropriated earnings | (31) |  | 137 | 181
Investment credits | (209) |  | (207) | (217)
Effect of different tax rates of group entities operating in other jurisdictions | (7) |  | (31) | (10)
Income tax adjustments on prior years | (119) |  | 10 | (147)
Others | (107) |  | 8 | 22
Income tax recognized in profit or loss | $ 8,947 | $ 292 | $ 9,335 | $ 9,020

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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 foreign tax rates. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 + Details
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