XML 165 R147.htm IDEA: XBRL DOCUMENT v3.8.0.1

Income Tax - Additional Information (Detail) - TWD ($) $ in Millions	1 Months Ended	12 Months Ended
	Jan. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2018
Disclosure Of Income Taxes [Line Items]
Percentage of tax rate		17.00%	17.00%	17.00%
Aggregate deductible temporary differences for which no deferred income tax assets recognized		$ 26,536.3	$ 1,919.8
Aggregate taxable temporary differences associated with investments in subsidiaries not recognized as deferred income tax liabilities		$ 95,003.3	$ 83,181.4
Actual and estimated creditable ratio for distribution of earnings		14.69%	13.90%
Scenario forecast [member]
Disclosure Of Income Taxes [Line Items]
Increase in deferred tax assets					$ 1,473.1
Increase in deferred tax liabilities					$ 15.1
Changes in tax rates or tax laws enacted or announced [member]
Disclosure Of Income Taxes [Line Items]
Percentage of corporate income tax rate	20.00%	17.00%
Percentage of tax rate surtax imposed on unappropriated earnings	5.00%	10.00%

X

- Definition

The applicable income tax rate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_c_ii&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_ApplicableTaxRate
Namespace Prefix:	ifrs-full_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- 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 2017-01-01
-Paragraph 81
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_e&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

X

- 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]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph f
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_f&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

X

- Definition

The applicable "corporate" income tax rate.

+ References

No definition available.

+ Details

Name:	tsm_CorporateIncomeTaxRate
Namespace Prefix:	tsm_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Line items represent concepts included in income taxes.

+ References

No definition available.

+ Details

Name:	tsm_DisclosureOfIncomeTaxesLineItems
Namespace Prefix:	tsm_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The creditable income tax rate for imputed earnings.

+ References

No definition available.

+ Details

Name:	tsm_ImputationTaxCreditCreditableTaxRate
Namespace Prefix:	tsm_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Increase (decrease) in deferred tax asset.

+ References

No definition available.

+ Details

Name:	tsm_IncreaseDecreaseInDeferredTaxAsset
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Increase (decrease) in deferred tax liability.

+ References

No definition available.

+ Details

Name:	tsm_IncreaseDecreaseInDeferredTaxLiability
Namespace Prefix:	tsm_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Surtax imposed tax rate on unappropriated earnings.

+ References

No definition available.

+ Details

Name:	tsm_SurtaxImposedTaxRateOnUnappropriatedEarnings
Namespace Prefix:	tsm_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=tsm_ScenarioForecast1Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=ifrs-full_ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: