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Equity (Tables) | 12 Months Ended
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Dec. 31, 2022
Statement [LineItems] |
Appropriations of Earnings and Dividends Per Share |
|  | First Quarter of 2020 |  |  | Second Quarter of 2020 |  |  | Third Quarter of 2020 |  |  | Fourth Quarter of 2020 |
|  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Resolution date of TSMC’s Board of Directors in its meeting |  |  | May 12, 2020 |  |  |  | August 11, 2020 |  |  |  | November 10, 2020 |  |  |  | February 9, 2021 |
Special capital reserve |  | $ | (2,694.8 | ) |  | $ | 11,884.5 |  |  | $ | 5,501.3 |  |  | $ | 12,420.7 |
Cash dividends to shareholders |  | $ | 64,826.0 |  |  | $ | 64,826.0 |  |  | $ | 64,826.0 |  |  | $ | 64,826.0 |
Cash dividends per share (NT$) |  | $ | 2.5 |  |  | $ | 2.5 |  |  | $ | 2.5 |  |  | $ | 2.5 |
|  | First Quarter of 2021 |  |  | Second Quarter of 2021 |  |  | Third Quarter of 2021 |  |  | Fourth Quarter of 2021 |
|  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Resolution date of TSMC’s Board of Directors in its meeting |  |  | June 9, 2021 |  |  |  | August 10, 2021 |  |  |  | November 9, 2021 |  |  |  | February 15, 2022 |
Special capital reserve |  | $ | (6,287.0 | ) |  | $ | 10,201.2 |  |  | $ | 710.2 |  |  | $ | 3,304.3 |
Cash dividends to shareholders |  | $ | 71,308.5 |  |  | $ | 71,308.5 |  |  | $ | 71,308.5 |  |  | $ | 71,308.5 |
Cash dividends per share (NT$) |  | $ | 2.75 |  |  | $ | 2.75 |  |  | $ | 2.75 |  |  | $ | 2.75 |
|  | First Quarter of 2022 |  |  | Second Quarter of 2022 |  |  | Third Quarter of 2022 |  |  | Fourth Quarter of 2022 |
|  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Resolution date of TSMC’s Board of Directors in its meeting |  |  | May 10, 2022 |  |  |  | August 9, 2022 |  |  |  | November 8, 2022 |  |  |  | February 14, 2023 |
Special capital reserve |  | $ | (15,541.0 | ) |  | $ | (12,002.8 | ) |  | $ | (31,910.4 | ) |  | $ | 17,166.2 |
Cash dividends to shareholders |  | $ | 71,308.5 |  |  | $ | 71,308.5 |  |  | $ | 71,308.5 |  |  | $ | 71,308.5 |
Cash dividends per share (NT$) |  | $ | 2.75 |  |  | $ | 2.75 |  |  | $ | 2.75 |  |  | $ | 2.75 |
Changes in Other Reserves |
|  | Year Ended December 31, 2020 |
|  | Foreign Currency Translation Reserve |  |  | Unrealized Gain (Loss) on Financial Assets at FVTOCI |  |  | Gain (Loss) on Hedging Instruments |  |  | Unearned Stock-Based Employee Compensation |  |  | Total |
|  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Balance, beginning of year |  | $ | (26,871.4 | ) |  | $ | (692.9 | ) |  | $ | (3.8 | ) |  | $ | (0.2 | ) |  | $ | (27,568.3 | )
Exchange differences arising on translation of foreign operations |  |  | (29,846.8 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (29,846.8 | )
Unrealized gain (loss) on financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity instruments |  |  | — |  |  |  | 423.2 |  |  |  | — |  |  |  | — |  |  |  | 423.2 |
Debt instruments |  |  | — |  |  |  | 3,907.0 |  |  |  | — |  |  |  | — |  |  |  | 3,907.0 |
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal |  |  | — |  |  |  | 108.7 |  |  |  | — |  |  |  | — |  |  |  | 108.7 |
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal |  |  | — |  |  |  | (1,439.4 | ) |  |  | — |  |  |  | — |  |  |  | (1,439.4 | )
Loss allowance adjustments from debt instruments |  |  | — |  |  |  | (0.9 | ) |  |  | — |  |  |  | — |  |  |  | (0.9 | )
Gain (loss) arising on changes in the fair value of hedging instruments |  |  | — |  |  |  | — |  |  |  | 24.1 |  |  |  | — |  |  |  | 24.1 |
Transferred to initial carrying amount of hedged items |  |  | — |  |  |  | — |  |  |  | (20.3 | ) |  |  | — |  |  |  | (20.3 | )
Share of other comprehensive income (loss) of associates |  |  | (283.4 | ) |  |  | 15.5 |  |  |  | — |  |  |  | — |  |  |  | (267.9 | )
Share of unearned stock-based employee compensation of associates |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.2 |  |  |  | 0.2 |
Income tax effect |  |  | — |  |  |  | 0.6 |  |  |  | — |  |  |  | — |  |  |  | 0.6 |
Balance, end of year |  | $ | (57,001.6 | ) |  | $ | 2,321.8 |  |  | $ | — |  |  | $ | — |  |  | $ | (54,679.8 | )
|  | Year Ended December 31, 2021 |
|  | Foreign Currency Translation Reserve |  |  | Unrealized Gain (Loss) on Financial Assets at FVTOCI |  |  | Gain (Loss) on Hedging Instruments |  |  | Unearned Stock-Based Employee Compensation |  |  | Total |
|  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Balance, beginning of year |  | $ | (57,001.6 | ) |  | $ | 2,321.8 |  |  | $ | — |  |  | $ | — |  |  | $ | (54,679.8 | )
Exchange differences arising on translation of foreign operations |  |  | (6,181.7 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (6,181.7 | )
Unrealized gain (loss) on financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity instruments |  |  | — |  |  |  | 1,898.2 |  |  |  | — |  |  |  | — |  |  |  | 1,898.2 |
Debt instruments |  |  | — |  |  |  | (3,339.9 | ) |  |  | — |  |  |  | — |  |  |  | (3,339.9 | )
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal |  |  | — |  |  |  | (187.7 | ) |  |  | — |  |  |  | — |  |  |  | (187.7 | )
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal |  |  | — |  |  |  | (93.2 | ) |  |  | — |  |  |  | — |  |  |  | (93.2 | )
Loss allowance adjustments from debt instruments |  |  | — |  |  |  | 1.3 |  |  |  | — |  |  |  | — |  |  |  | 1.3 |
Gain (loss) arising on changes in the fair value of hedging instruments |  |  | — |  |  |  | — |  |  |  | 90.2 |  |  |  | — |  |  |  | 90.2 |
Transferred to initial carrying amount of hedged items |  |  | — |  |  |  | — |  |  |  | 48.5 |  |  |  | — |  |  |  | 48.5 |
Share of other comprehensive income (loss) of associates |  |  | (120.0 | ) |  |  | 30.0 |  |  |  | (14.7 | ) |  |  | — |  |  |  | (104.7 | )
Income tax effect |  |  | — |  |  |  | (56.2 | ) |  |  | (3.4 | ) |  |  | — |  |  |  | (59.6 | )
Balance, end of year |  | $ | (63,303.3 | ) |  | $ | 574.3 |  |  | $ | 120.6 |  |  | $ | — |  |  | $ | (62,608.4 | )
|  | Year Ended December 31, 2022 |
|  | Foreign Currency Translation Reserve |  |  | Unrealized Gain (Loss) on Financial Assets at FVTOCI |  |  | Gain (Loss) on Hedging Instruments |  |  | Unearned Stock-Based Employee Compensation |  |  | Total |
|  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Balance, beginning of year |  | $ | (63,303.3 | ) |  | $ | 574.3 |  |  | $ | 120.6 |  |  | $ | — |  |  | $ | (62,608.4 | )
Exchange differences arising on translation of foreign operations |  |  | 51,009.7 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 51,009.7 |
Unrealized gain (loss) on financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity instruments |  |  | — |  |  |  | (263.3 | ) |  |  | — |  |  |  | — |  |  |  | (263.3 | )
Debt instruments |  |  | — |  |  |  | (10,513.7 | ) |  |  | — |  |  |  | — |  |  |  | (10,513.7 | )
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal |  |  | — |  |  |  | (303.3 | ) |  |  | — |  |  |  | — |  |  |  | (303.3 | )
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal |  |  | — |  |  |  | 410.1 |  |  |  | — |  |  |  | — |  |  |  | 410.1 |
Loss allowance adjustments from debt instruments |  |  | — |  |  |  | 0.9 |  |  |  | — |  |  |  | — |  |  |  | 0.9 |
Gain (loss) arising on changes in the fair value of hedging instruments |  |  | — |  |  |  | — |  |  |  | 1,329.2 |  |  |  | — |  |  |  | 1,329.2 |
Transferred to initial carrying amount of hedged items |  |  | — |  |  |  | — |  |  |  | (52.9 | ) |  |  | — |  |  |  | (52.9 | )
Issuance of shares |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (451.9 | ) |  |  | (451.9 | )
Share-based payment expenses recognized |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 266.7 |  |  |  | 266.7 |
Share of other comprehensive income (loss) of associates |  |  | 550.3 |  |  |  | 38.6 |  |  |  | 76.4 |  |  |  | — |  |  |  | 665.3 |
Income tax effect |  |  | — |  |  |  | — |  |  |  | 6.0 |  |  |  | — |  |  |  | 6.0 |
Balance, end of year |  | $ | (11,743.3 | ) |  | $ | (10,056.4 | ) |  | $ | 1,479.3 |  |  | $ | (185.2 | ) |  | $ | (20,505.6 | )
Capital Stock - Common Stock [member] |
Statement [LineItems] |
Summary of Capital Stock and Capital Surplus |
| a. | Capital stock
|  | December 31, 2021 |  |  | December 31, 2022 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Authorized shares |  |  | 28,050.0 |  |  |  | 28,050.0 |
Authorized capital |  | $ | 280,500.0 |  |  | $ | 280,500.0 |
Issued and paid shares |  |  | 25,930.3 |  |  |  | 25,930.3 |
Issued capital |  | $ | 259,303.8 |  |  | $ | 259,303.8 |
Capital Surplus [member] |
Statement [LineItems] |
Summary of Capital Stock and Capital Surplus |
| b. | Capital surplus
The categories of uses and the sources of capital surplus based on regulations were as follows:
|  | December 31, 2021 |  |  | December 31, 2022 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
May be used to offset a deficit, distributed as cash dividends, or transferred to share capital |  |  |  |  |  |  |  |
Additional paid-in capital |  | $ | 24,185.0 |  |  | $ | 24,183.6 |
From merger |  |  | 22,804.5 |  |  |  | 22,803.3 |
From convertible bonds |  |  | 8,892.9 |  |  |  | 8,892.4 |
From difference between the consideration received and the carrying amount of the subsidiaries’ net assets during actual disposal |  |  | 8,406.3 |  |  |  | 8,406.3 |
Donations - donated by shareholders |  |  | 11.3 |  |  |  | 11.3 |
May only be used to offset a deficit |  |  |  |  |  |  |  |
From share of changes in equities of subsidiaries |  |  | 113.9 |  |  |  | 4,229.9 |
From share of changes in equities of associates |  |  | 307.2 |  |  |  | 311.8 |
Donations - unclaimed dividend |  |  | 40.4 |  |  |  | 53.7 |
May not be used for any purpose |  |  |  |  |  |  |  |
Employee restricted shares |  |  | — |  |  |  | 438.0 |
|  | $ | 64,761.5 |  |  | $ | 69,330.3 |

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