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v3.21.1

Income Tax - Reconciliation of Income before Income Tax and Income Tax Expense Recognized in Profit or Loss (Detail) $ in Millions, $ in Millions | 12 Months Ended
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Dec. 31, 2020 TWD ($) | Dec. 31, 2020 USD ($) | Dec. 31, 2019 TWD ($) | Dec. 31, 2018 TWD ($)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |  |
Income before tax | $ 584,746.3 |  | $ 389,862.1 | $ 397,543.1
Income tax expense at the statutory rate | 118,831.3 |  | 79,056.5 | 80,872.5
Tax effect of adjusting items: |  |  |  |
Nondeductible (deductible) items in determining taxable income | 1,015.9 |  | (4,183.5) | 2,533.4
Tax-exempt income | (65,988.1) |  | (39,808.1) | (54,543.5)
Additional income tax under the Alternative Minimum Tax Act | 18,872.8 |  | 10,367.9 | 21,455.9
Additional income tax on unappropriated earnings | 14,747.3 |  | 7,628.1 | 16,294.5
Effect of tax rate changes on deferred income tax |  |  |  | (1,474.8)
The origination and reversal of temporary differences | (6,275.2) |  | (1,065.1) | (3,072.5)
Income tax credits | (26.5) |  | (5,925.4) | (6,028.4)
Tax effect of adjusting items | 81,177.5 |  | 46,070.4 | 56,037.0
Income tax adjustments on prior years | (7,589.4) |  | (10,193.8) | (21,753.0)
Other income tax adjustments | 150.2 |  | (41.5) | 152.9
Income tax expense recognized in profit or loss | $ 73,738.3 | $ 2,626.0 | $ 35,835.1 | $ 34,436.9

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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2020-01-01 + Details
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