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Income Tax - Summary of Income Tax Expense (Detail) $ in Millions, $ in Millions | 12 Months Ended
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Dec. 31, 2021 TWD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 TWD ($) | Dec. 31, 2019 TWD ($)
Current income tax expense |  |  |  |
Current tax expense recognized in the current year | $ 107,694.4 |  | $ 87,452.7 | $ 47,135.5
Income tax adjustments on prior years | (14,539.5) |  | (7,589.4) | (10,193.8)
Other income tax adjustments | 152.2 |  | 150.2 | (41.5)
Current income tax expense | 93,307.1 |  | 80,013.5 | 36,900.2
Deferred income tax benefit |  |  |  |
The origination and reversal of temporary differences | (17,530.0) |  | (6,275.2) | (1,065.1)
Investment tax credits | (5,621.7) |  |  |
Deferred income tax benefit | (23,151.7) |  | (6,275.2) | (1,065.1)
Income tax expense recognized in profit or loss | $ 70,155.4 | $ 2,529.0 | $ 73,738.3 | $ 35,835.1

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- Definition The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2021-03-24 + Details
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