Income Tax - Summary of Current Tax Assets and Liabilities (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2023 TWD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 TWD ($)
Current tax assets
Tax refund receivable	$ 363,226	$ 11,862	$ 623,470
Prepaid income tax	542,119	17,705	125,049
Current tax assets	905,345	29,567	748,519
Current tax liabilities
Income tax payable	$ 9,667,755	$ 315,733	$ 18,360,792

The current amount of current tax liabilities. [Refer: Current tax liabilities]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 54
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_n&doctype=Standard
-URIDate 2023-03-23

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