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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2021
Text Block [Abstract] |
Detail Information of Subsidiaries |
|  |  |  |  |  |  |  | Percentage of Ownership |  |
Name of Investor |  | Name of Investee |  | Main Businesses and Products |  | Establishment and Operating Location |  | December 31, 2020 |  | December 31, 2021 |  | Note
TSMC |  | TSMC North America |  | Sales 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% |  | 100% |  | a)
|  | TSMC Japan 3DIC R&D Center, Inc. (TSMC 3DIC) |  | Engineering support activities |  | Yokohama, Japan |  | — |  | 100% |  | a), b)
|  | TSMC Korea Limited (TSMC Korea) |  | Customer service and supporting activities |  | Seoul, Korea |  | 100% |  | 100% |  | a)
|  | TSMC Partners, Ltd. (TSMC Partners) |  | Investing in companies involved in the semiconductor design and manufacturing, 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, sales, testing and computer-aided design of integrated circuits and other semiconductor devices |  | Shanghai, China |  | 100% |  | 100% |  | —
|  | TSMC Nanjing Company Limited (TSMC Nanjing) |  | Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices |  | Nanjing, China |  | 100% |  | 100% |  | —
(Continued)
|  |  |  |  |  |  |  | Percentage of Ownership |  |
Name of Investor |  | Name of Investee |  | Main Businesses and Products |  | Establishment and Operating Location |  | December 31, 2020 |  | December 31, 2021 |  | Note
TSMC |  | VisEra Technologies Company Ltd. (VisEra Tech) |  | Research, design, development, manufacturing, sales, packaging and test of color filter |  | Hsin-Chu , Taiwan |  | 87% |  | 73% |  | c)
|  | TSMC Arizona Corporation (TSMC Arizona) |  | Manufacturing, sales and testing of integrated circuits and other semiconductor devices |  | Phoenix, Arizona, U.S.A . |  | 100% |  | 100% |  | d)
|  | Japan Advanced Semiconductor Manufacturing, Inc. (JASM) |  | Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor device s |  | Kumamoto, Japan |  | — |  | 100% |  | a), e)
|  | VentureTech Alliance Fund II, L.P. (VTAF II) |  | Investing in technology start-up companies |  | Cayman Islands |  | 98% |  | 98% |  | a)
|  | VentureTech Alliance Fund III, L.P. (VTAF III) |  | Investing in technology start-up companies |  | Cayman Islands |  | 98% |  | 98% |  | a)
|  | Emerging Fund L.P. (Emerging Fund) |  | Investing in technology start-up companies |  | Cayman Islands |  | — |  | 99.9% |  | a), f)
TSMC Partners |  | TSMC Development, Inc. (TSMC Development) |  | Investing in companies involved in semiconductor manufacturing |  | 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)
TSMC Development |  | WaferTech, LLC (WaferTech) |  | Manufacturing, sales and testing of integrated circuits and other semiconductor devices |  | Washington, U.S.A. |  | 100% |  | 100% |  | —
VTAF III |  | Growth Fund Limited (Growth Fund) |  | Investing in technology start-up companies |  | Cayman Islands |  | 100% |  | 100% |  | a)
(Concluded)
| 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 3DIC is established in March 2021.
| Note c: | To facilitate VisEra’s IPO in Taiwan, 39.5 million common shares of VisEra at a price of NT$240 were sold by TSMC and an increase of NT$8,406.3 million in capital surplus was recognized. TSMC’s shareholding in VisEra decreased from 87% to 73%. This disposal was accounted for as an equity transaction since the transaction did not change TSMC’s control over VisEra.
| Note d: | Under the terms of the development agreement entered into between TSMC Arizona and the City of Phoenix, 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 e: | JASM is established in December 2021 and has increased its capital in January 2022. After the increase in capital, TSMC’s shareholding in JASM decreased from 100% to 81%. This transaction was accounted for as an equity transaction since the transaction did not change TSMC’s control over JASM.
| Note f: | Emerging fund is established in January 2021.

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