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v3.23.1

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, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2020 TWD ($)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |  |
Income before tax | $ 1,144,072.2 |  | $ 663,036.0 | $ 584,746.3
Income tax expense at the statutory rate | 231,776.1 |  | 134,595.2 | 118,831.3
Tax effect of adjusting items: |  |  |  |
Nondeductible items in determining taxable income | 12,309.8 |  | 11,279.5 | 1,015.9
Tax-exempt income | (157,955.9) |  | (89,852.9) | (65,988.1)
Additional income tax under the Alternative Minimum Tax Act | 61,578.0 |  | 32,852.7 | 18,872.8
Additional income tax on unappropriated earnings | 42,336.8 |  | 18,849.5 | 14,747.3
The origination and reversal of temporary differences | (24,714.5) |  | (17,530.0) | (6,275.2)
Income tax credits | 4,654.1 |  | (5,651.3) | (26.5)
Tax effect of adjusting items | 169,984.4 |  | 84,542.7 | 81,177.5
Income tax adjustments on prior years | (19,413.0) |  | (14,539.5) | (7,589.4)
Other income tax adjustments | 206.1 |  | 152.2 | 150.2
Income tax expense recognized in profit or loss | $ 150,777.5 | $ 4,906.5 | $ 70,155.4 | $ 73,738.3

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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_h&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2022-03-24 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2022-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_79&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_d&doctype=Standard -URIDate 2022-03-24 + Details
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