XML 152 R131.htm IDEA: XBRL DOCUMENT 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
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