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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2020
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Detail Information of Subsidiaries | The detail information of the subsidiaries at the end of reporting period was as follows:
|  |  |  |  |  |  |  | Percentage of Ownership |  |
Name of Investor |  | Name of Investee |  | Main Businesses and Products |  | Establishment and Operating Location |  | December 31, 2019 |  | December 31, 2020 |  | Note
TSMC |  | TSMC North America |  | Selling and marketing of integrated circuits and other semiconductor devices |  | San Jose, California, U.S.A. |  | 100% |  | 100% |  | —
|  | TSMC Europe B.V. (TSMC Europe) |  | Customer service and supporting activities |  | Amsterdam, the Netherlands |  | 100% |  | 100% |  | a)
|  | TSMC Japan Limited (TSMC Japan) |  | Customer service and supporting activities |  | Yokohama, Japan |  | 100% |  | 100% |  | a)
|  | TSMC Design Technology Japan, Inc. (TSMC JDC) |  | Engineering support activities |  | Yokohama, Japan |  | — |  | 100% |  | a), b)
|  | TSMC Korea Limited (TSMC Korea) |  | Customer service and supporting activities |  | Seoul, Korea |  | 100% |  | 100% |  | a)
TSMC |  | TSMC Partners, Ltd. (TSMC Partners) |  | Investing in companies involved in the design, manufacture, and other related business in the semiconductor industry and other investment activities |  | Tortola, British Virgin Islands |  | 100% |  | 100% |  | a)
|  | TSMC Global, Ltd. (TSMC Global) |  | Investment activities |  | Tortola, British Virgin Islands |  | 100% |  | 100% |  | —
|  | TSMC China Company Limited (TSMC China) |  | Manufacturing, selling, testing and computer-aided design of integrated circuits and other semiconductor devices |  | Shanghai, China |  | 100% |  | 100% |  | —
|  | TSMC Nanjing Company Limited (TSMC Nanjing) |  | Manufacturing, selling, testing and computer-aided design of integrated circuits and other semiconductor devices |  | Nanjing, China |  | 100% |  | 100% |  | d)
|  | VisEra Technologies Company Ltd. (VisEra Tech) |  | Engaged in manufacturing electronic spare parts and in researching, developing, designing, manufacturing, selling, packaging and testing of color filter |  | Hsin-Chu, Taiwan |  | 87% |  | 87% |  | —
|  | TSMC Arizona Corporation (TSMC Arizona) |  | Manufacturing, selling and testing of integrated circuits and other semiconductor devices |  | Phoenix, Arizona, U.S.A. |  | — |  | 100% |  | a), c)
|  | VentureTech Alliance Fund II, L.P. (VTAF II) |  | Investing in new start-up technology companies |  | Cayman Islands |  | 98% |  | 98% |  | a)
|  | VentureTech Alliance Fund III, L.P. (VTAF III) |  | Investing in new start-up technology companies |  | Cayman Islands |  | 98% |  | 98% |  | a)
TSMC Partners |  | TSMC Development, Inc. (TSMC Development) |  | Investing in companies involved in the manufacturing related business in the semiconductor industry |  | Delaware, U.S.A. |  | 100% |  | 100% |  | —
|  | TSMC Technology, Inc. (TSMC Technology) |  | Engineering support activities |  | Delaware, U.S.A. |  | 100% |  | 100% |  | a)
|  | TSMC Design Technology Canada Inc. (TSMC Canada) |  | Engineering support activities |  | Ontario, Canada |  | 100% |  | 100% |  | a)
|  | InveStar Semiconductor Development Fund, Inc. (ISDF) |  | Investing in new start-up technology companies |  | Cayman Islands |  | 97% |  | — |  | a) , e)
|  | InveStar Semiconductor Development Fund, Inc. (II) LDC. (ISDF II) |  | Investing in new start-up technology companies |  | Cayman Islands |  | 97% |  | — |  | a) , e)
TSMC Development |  | WaferTech, LLC (WaferTech) |  | Manufacturing, selling and testing of integrated circuits and other semiconductor devices |  | Washington, U.S.A. |  | 100% |  | 100% |  | —
VTAF III |  | Growth Fund Limited (Growth Fund) |  | Investing in new start-up technology companies |  | Cayman Islands |  | 100% |  | 100% |  | a)
| Note a: | This is an immaterial subsidiary for which the consolidated financial statements are not audited by the Company’s independent auditors.
| Note b: | TSMC JDC has been established in January 2020.
| Note c: | TSMC Arizona has been established in November 2020. Under the terms of the development agreement entered into between TSMC Arizona and the City of Phoenix in March 2021, the City of Phoenix commits approximately US$205 million toward various public infrastructure projects in the area of the proposed manufacturing facility, conditioned on TSMC Arizona’s achieving a minimum project scale with defined spending and job - creation thresholds.
| Note d: | Under the investment agreement entered into with the municipal government of Nanjing, China, the Company will make an investment in Nanjing in the amount of approximately US$3 billion to establish a subsidiary operating a 300mm wafer fab with the capacity of 20,000 12-inch wafers per month, and a design service center. The aforementioned 300mm wafer fab has reached the capacity of 20,000 12-inch wafers per month.
| Note e: | ISDF and ISDF II have completed the liquidation procedures in November 2020.

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