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Income tax expense - Summary of Deductible Temporary Differences for which No Deferred Tax Asset Is Recognized (Detail) - TWD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Detailed Information about Deductible Temporary Difference that are Not Recognized as Deferred Tax Assets Explanatory [Abstract]
Deductible temporary differences	$ 371,133	$ 946,236

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- Definition

The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_e&doctype=Standard
-URIDate 2021-03-24

+ Details

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Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Disclosure of detailed information about deductible temporary difference that are not recognized as deferred tax assets explanatory.

+ References

No definition available.

+ Details

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Namespace Prefix:	imos_
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