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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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($)
Current income tax expense |  |  |  |
Current tax expense recognized in the current year | $ 156,684.0 |  | $ 190,022.2 | $ 107,694.4
Income tax adjustments on prior years | (32,775.5) |  | (19,413.0) | (14,539.5)
Other income tax adjustments | 244.3 |  | 206.1 | 152.2
Current income tax expense | 124,152.8 |  | 170,815.3 | 93,307.1
Deferred income tax expense (benefit) |  |  |  |
The origination and reversal of temporary differences | 3,210.1 |  | (24,714.5) | (17,530.0)
Investment tax credits | 925.9 |  | 4,676.7 | (5,621.7)
Deferred income tax benefit | 4,136.0 |  | (20,037.8) | (23,151.7)
Income tax expense recognized in profit or loss | $ 128,288.8 | $ 4,189.7 | $ 150,777.5 | $ 70,155.4

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