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Income Tax Expense - Additional Information (Detail) - TWD ($) $ in Thousands |  | 3 Months Ended |  |
--- | --- | --- | --- | ---
Oct. 31, 2016 | Jun. 30, 2020 | Dec. 31, 2021 | Dec. 31, 2020
Disclosure of income tax expense [Line Items] |  |  |  |
Taxable temporary differences not recognized as deferred tax liaibility |  |  | $ 609,709 | $ 45,005
Reduction of unappropriated retained earnings through capital transfer | $ 5,052,343 |  |  |
Income taxes paid (refund) |  | $ 138,941 |  |

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- Definition The cash flows from income taxes paid or refunded. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 35 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_f&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition Decrease unappropriated retained earnings through transfer to capital. + References No definition available. + Details
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- Definition Disclosure of income tax expense. + References No definition available. + Details
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