v3.24.1
Income Tax - Summary of Reconciliation of Income Tax Expense (Detail)
$ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2023
TWD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
TWD ($)
Dec. 31, 2021
TWD ($)
Major components of tax expense (income) [abstract]        
Profit before income tax $ 42,611,823 $ 1,391,634 $ 81,763,628 $ 80,193,769
Income tax expense calculated at the statutory rates 18,763,311 612,780 35,906,719 33,697,736
Nontaxable expense (income) in determining taxable income 1,132,092 36,972 (177,734) 357,936
Tax-exempt income (7,369,986) (240,692) (14,789,999) (14,578,355)
Additional income tax on unappropriated earnings (3,449,958) (112,670) 844,855 3,684,138
Income tax credits (1,921,721) (62,760) (2,514,002) (1,654,821)
The origination and reversal of temporary differences 69,767 2,278 1,304,931 78,544
Income tax adjustments on prior years (31,609) (1,032) (209,150) (112,527)
Unrecognized deferred tax liability for temporary differences associated with investments (2,557,436) (83,522) (3,523,716) (6,135,120)
Unrecognized loss carryforwards 455,437 14,874 271,730 288,025
Withholding tax 12,433 406 31,900 87,175
House and land transactions income tax 201,633 6,585 0 0
Land value increment tax 0 0 0 117,341
Capital gains tax 0 0 0 2,113,700
Income tax expense recognized in profit or loss $ 5,303,963 $ 173,219 $ 17,145,534 $ 17,943,772