Taiwan Semiconductor Manufacturing Company Limited (TSM) 20-F 14 Apr 22 2021 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2021shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Trading Symbol	TSM
Entity Registrant Name	Taiwan Semiconductor Manufacturing Company Limited
Entity Central Index Key	0001046179
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	25,930,380,458
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Document Registration Statement	false
Document Accounting Standard	International Financial Reporting Standards
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Title of 12(b) Security	Common Shares
Security Exchange Name	NYSE
Entity Address, Country	TW
Entity Incorporation, State or Country Code	F5
Entity Shell Company	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Address, Address Line One	No. 8, Li-Hsin Road 6
Entity Address, Address Line Two	Hsinchu Science Park
Entity Address, City or Town	Hsinchu
Entity Address, Postal Zip Code	300-096
Entity File Number	1-14700
Auditor Name	Deloitte & Touche
Auditor Firm ID	1060
Auditor Location	Taipei, TaiwanRepublic of China
Business Contact [Member]
Document Information [Line Items]
Entity Address, Country	TW
Contact Personnel Name	Wendell Huang
Contact Personnel Email Address	invest@tsmc.com
Local Phone Number	5055901
Entity Address, Address Line One	No. 8, Li-Hsin Road 6
Entity Address, Address Line Two	Hsinchu Science Park
Entity Address, City or Town	Hsinchu
Entity Address, Postal Zip Code	300-096
City Area Code	886-3

Consolidated Statements of Fina

Consolidated Statements of Financial Position $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)
CURRENT ASSETS
Cash and cash equivalents	$ 1,064,990.2	$ 38,391.9	$ 660,170.6
Financial assets at fair value through profit or loss	159	5.7	2,259.4
Financial assets at fair value through other comprehensive income	119,519.3	4,308.5	122,448.5
Financial assets at amortized cost	3,773.6	136	6,598
Hedging financial assets	13.5	0.5	0.1
Notes and accounts receivable, net	197,586.1	7,122.8	145,480.3
Receivables from related parties	715.3	25.8	558.1
Other receivables from related parties	61.5	2.2	50.6
Inventories	193,102.3	6,961.2	137,353.4
Other financial assets	16,630.6	599.5	10,676.1
Other current assets	10,521.5	379.3	6,590.2
Total current assets	1,607,072.9	57,933.4	1,092,185.3
NONCURRENT ASSETS
Financial assets at fair value through other comprehensive income	5,887.9	212.3	4,514.9
Financial assets at amortized cost	1,533.4	55.3	4,372.2
Investments accounted for using equity method	21,762.2	784.5	18,730.2
Property, plant and equipment	1,975,118.7	71,201.1	1,555,589.1
Right-of-use assets	32,734.4	1,180	27,728.5
Intangible assets	26,821.7	966.9	25,768.1
Deferred income tax assets	49,153.9	1,772	25,958.2
Refundable deposits	2,624.9	94.6	1,343
Other noncurrent assets	2,592.2	93.4	4,411
Total noncurrent assets	2,118,229.3	76,360.1	1,668,415.2
TOTAL	3,725,302.2	134,293.5	2,760,600.5
CURRENT LIABILITIES
Short-term loans	114,921.3	4,142.8	88,559
Financial liabilities at fair value through profit or loss	681.9	24.6	94.1
Hedging financial liabilities	9.6	0.3	1.2
Accounts payable	47,285.6	1,704.6	38,987.3
Payables to related parties	1,437.2	51.8	2,107.7
Salary and bonus payable	23,802.1	858	20,071.2
Accrued profit sharing bonus to employees and compensation to directors and supervisors	36,524.7	1,316.7	35,681
Payables to contractors and equipment suppliers	145,742.2	5,253.9	157,805
Cash dividends payable	142,617.1	5,141.2	129,652
Income tax payable	78,496.6	2,829.7	68,656.7
Long-term liabilities - current portion	4,566.7	164.6	2,600
Accrued expenses and other current liabilities	162,267.8	5,849.7	87,683.2
Total current liabilities	758,352.8	27,337.9	631,898.4
NONCURRENT LIABILITIES
Bonds payable	610,070.6	21,992.4	254,105.1
Long-term bank loans	3,309.1	119.3	1,967.6
Deferred income tax liabilities	1,873.9	67.6	1,729.9
Lease liabilities	20,764.2	748.5	20,560.6
Net defined benefit liability	11,036.9	397.9	11,914.1
Guarantee deposits	686.8	24.8	265.6
Others	167,525.4	6,039.1	2,395.4
Total noncurrent liabilities	815,266.9	29,389.6	292,938.3
Total liabilities	1,573,619.7	56,727.5	924,836.7
EQUITY ATTRIBUTABLE TO SHAREHOLDERS OF THE PARENT
Capital stock	259,303.8	9,347.7	259,303.8
Capital surplus	64,761.5	2,334.6	56,347.2
Retained earnings
Appropriated as legal capital reserve	311,147	11,216.5	311,147
Appropriated as special capital reserve	59,304.2	2,137.9	42,259.1
Unappropriated earnings	1,517,351.7	54,699	1,220,434
Total retained earnings	1,887,802.9	68,053.4	1,573,840.1
Others	(62,608.4)	(2,257)	(54,679.8)
Equity attributable to shareholders of the parent	2,149,259.8	77,478.7	1,834,811.3
NON - CONTROLLING INTERESTS	2,422.7	87.3	952.5
Total equity	2,151,682.5	77,566	1,835,763.8
TOTAL	$ 3,725,302.2	$ 134,293.5	$ 2,760,600.5

Consolidated Statements of Prof

Consolidated Statements of Profit or Loss and Other Comprehensive Income $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)$ / shares	Dec. 31, 2021USD ($)$ / shares	Dec. 31, 2020TWD ($)$ / shares	Dec. 31, 2019TWD ($)$ / shares
Statement [LineItems]
NET REVENUE	$ 1,587,415	$ 57,224.8	$ 1,339,254.8	$ 1,069,985.4
COST OF REVENUE	767,877.7	27,681.3	628,124.7	577,283.5
GROSS PROFIT	819,537.3	29,543.5	711,130.1	492,701.9
OPERATING EXPENSES
Research and development	124,734.8	4,496.6	109,486	91,418.7
General and administrative	36,929.6	1,331.3	28,457.6	21,737.2
Marketing	7,558.6	272.4	7,112.8	6,348.6
Total operating expenses	169,223	6,100.3	145,056.4	119,504.5
OTHER OPERATING INCOME AND EXPENSES, NET	(333.4)	(12)	710	(496.3)
INCOME FROM OPERATIONS	649,980.9	23,431.2	566,783.7	372,701.1
NON-OPERATING INCOME AND EXPENSES
Share of profits of associates	5,512.7	198.7	3,562	2,861
Interest Income	5,708.8	205.8	9,018.4	16,189.4
Other income	973.1	35.1	660.6	417.3
Foreign exchange gain (loss), net	13,662.7	492.5	(3,303.3)	2,095.2
Finance costs	(5,414.2)	(195.2)	(2,081.5)	(3,250.9)
Other gains and losses, net	(7,388)	(266.3)	10,106.4	(1,151)
Total non-operating income and expenses	13,055.1	470.6	17,962.6	17,161
INCOME BEFORE INCOME TAX	663,036	23,901.8	584,746.3	389,862.1
INCOME TAX EXPENSE	70,155.4	2,529	73,738.3	35,835.1
NET INCOME	592,880.6	21,372.8	511,008	354,027
OTHER COMPREHENSIVE INCOME (LOSS) - Items that will not be reclassified subsequently to profit or loss:
Remeasurement of defined benefit obligation	242.1	8.7	(3,516.8)	253.9
Unrealized gain on investments in equity instruments at fair value through other comprehensive income	1,900.8	68.5	423.7	334.3
Gain (loss) on hedging instruments	(41.4)	(1.5)	24.1	(109.6)
Share of other comprehensive loss of associates	(30.2)	(1.1)	(11.6)	(18.2)
Income tax benefit (expense) related to items that will not be reclassified subsequently	(85.3)	(3.1)	422.7	(21)
Total items that will not be reclassified subsequently to profit or loss	1,986	71.5	(2,657.9)	439.4
OTHER COMPREHENSIVE INCOME (LOSS) - Items that may be reclassified subsequently to profit or loss:
Exchange differences arising on translation of foreign operations	(6,181.8)	(222.8)	(29,847.2)	(14,689.1)
Unrealized gain/(loss) on investments in debt instruments at fair value through other comprehensive income	(3,431.8)	(123.7)	2,466.7	2,566.4
Gain on hedging instruments	131.6	4.7
Share of other comprehensive loss of associates	(120)	(4.3)	(283.4)	(140.2)
Income tax expense related to items that may be reclassified subsequently	(3.4)	(0.1)
Total items that may be reclassified subsequently to profit or loss	(9,605.4)	(346.2)	(27,663.9)	(12,262.9)
Other comprehensive loss for the year, net of income tax	(7,619.4)	(274.7)	(30,321.8)	(11,823.5)
TOTAL COMPREHENSIVE INCOME FOR THE YEAR	585,261.2	21,098.1	480,686.2	342,203.5
NET INCOME ATTRIBUTABLE TO:
Shareholders of the parent	592,359.2	21,354	510,744	353,948
Non-controlling interests	521.4	18.8	264	79
NET INCOME	592,880.6	21,372.8	511,008	354,027
TOTAL COMPREHENSIVE INCOME ATTRIBUTABLE TO:
Shareholders of the parent	584,737.3	21,079.2	480,422.1	342,124.9
Non-controlling interests	523.9	18.9	264.1	78.6
TOTAL COMPREHENSIVE INCOME FOR THE YEAR	$ 585,261.2	$ 21,098.1	$ 480,686.2	$ 342,203.5
EARNINGS PER SHARE
Basic earnings per share | (per share)	$ 22.84	$ 0.82	$ 19.70	$ 13.65
Diluted earnings per share | (per share)	22.84	0.82	19.70	13.65
American Depositary Shares (one represents five common shares) [member]
EARNINGS PER SHARE
Basic earnings per share | (per share)	114.22	4.12	98.48	68.25
Diluted earnings per share | (per share)	$ 114.22	$ 4.12	$ 98.48	$ 68.25

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity shares in Millions, $ in Millions, $ in Millions	TWD ($)	USD ($)	Capital Stock - Common Stock [member]TWD ($)shares	Capital Stock - Common Stock [member]USD ($)shares	Capital Surplus [member]TWD ($)	Capital Surplus [member]USD ($)	Retained Earnings - Legal Capital Reserve [member]TWD ($)	Retained Earnings - Legal Capital Reserve [member]USD ($)	Retained Earnings - Special Capital Reserve [member]TWD ($)	Retained Earnings - Special Capital Reserve [member]USD ($)	Retained Earnings - Unappropriated Earnings [member]TWD ($)	Retained Earnings - Unappropriated Earnings [member]USD ($)	Retained Earnings [member]TWD ($)	Retained Earnings [member]USD ($)	Others - Foreign Currency Translation Reserve [member]TWD ($)	Others - Foreign Currency Translation Reserve [member]USD ($)	Other - Unrealized Gain (Loss) on Financial Assets at Fair Value Through Other Comprehensive Income [member]TWD ($)	Other - Unrealized Gain (Loss) on Financial Assets at Fair Value Through Other Comprehensive Income [member]USD ($)	Other - Gain (Loss) on Hedging Instruments [member]TWD ($)	Other - Gain (Loss) on Hedging Instruments [member]USD ($)	Others - Unearned Stock-Based Employee Compensation [member]TWD ($)	Others - Total [member]TWD ($)	Others - Total [member]USD ($)	Total Equity Attributable to Shareholders of the Parent [member]TWD ($)	Total Equity Attributable to Shareholders of the Parent [member]USD ($)	Non-controlling Interests [member]TWD ($)	Non-controlling Interests [member]USD ($)
Beginning balance at Dec. 31, 2018	$ 1,661,105.1		$ 259,303.8		$ 56,316		$ 276,033.9		$ 26,907.5		$ 1,057,317.5		$ 1,360,258.9		$ (12,042.4)		$ (3,429.3)		$ 23.6		$ (1.8)	$ (15,449.9)		$ 1,660,428.8		$ 676.3
Beginning balance, shares at Dec. 31, 2018 | shares			25,930.3	25,930.3
Legal capital reserve							35,113.1				(35,113.1)
Special capital reserve									(16,232.4)		16,232.4
Cash dividends to shareholders	(388,955.7)										(388,955.7)		(388,955.7)											(388,955.7)
Total	(388,955.7)						35,113.1		(16,232.4)		(407,836.4)		(388,955.7)											(388,955.7)
Net income(loss)	354,027										353,948		353,948											353,948		79
Other comprehensive income (loss), net of income tax	(11,823.5)										217.1		217.1		(14,829)		2,898.5		(109.7)			(12,040.2)		(11,823.1)		(0.4)
Total comprehensive income (loss)	342,203.5										354,165.1		354,165.1		(14,829)		2,898.5		(109.7)			(12,040.2)		342,124.9		78.6
Disposal of investments in equity instruments at fair value through other comprehensive income											162.1		162.1				(162.1)					(162.1)
Basis adjustment for gain (loss) on hedging instruments	82.3																		82.3			82.3		82.3
Adjustments to share of changes in equities of associates	21.2				19.4																1.6	1.6		21		0.2
From share of changes in equities of subsidiaries					0.3																			0.3		(0.3)
Donation from shareholders	4				4																			4
Increase (Decrease) in non-controlling interests	(73.1)																									(73.1)
Ending balance at Dec. 31, 2019	1,614,387.3		$ 259,303.8		56,339.7		311,147		10,675.1		1,003,808.3		1,325,630.4		(26,871.4)		(692.9)		(3.8)		(0.2)	(27,568.3)		1,613,705.6		681.7
Ending balance, shares at Dec. 31, 2019 | shares			25,930.3	25,930.3
Special capital reserve									31,584		(31,584)
Cash dividends to shareholders	(259,303.8)										(259,303.8)		(259,303.8)											(259,303.8)
Total	(259,303.8)								31,584		(290,887.8)		(259,303.8)											(259,303.8)
Net income(loss)	511,008										510,744		510,744											510,744		264
Other comprehensive income (loss), net of income tax	(30,321.8)										(3,121.8)		(3,121.8)		(30,130.2)		2,906		24.1			(27,200.1)		(30,321.9)		0.1
Total comprehensive income (loss)	480,686.2										507,622.2		507,622.2		(30,130.2)		2,906		24.1			(27,200.1)		480,422.1		264.1
Disposal of investments in equity instruments at fair value through other comprehensive income											(108.7)		(108.7)				108.7					108.7
Basis adjustment for gain (loss) on hedging instruments	(20.3)																		(20.3)			(20.3)		(20.3)
Adjustments to share of changes in equities of associates	0.5				0.3																$ 0.2	0.2		0.5
Donation from shareholders	7.2				7.2																			7.2
Increase (Decrease) in non-controlling interests	6.7																									6.7
Ending balance at Dec. 31, 2020	1,835,763.8		$ 259,303.8		56,347.2		311,147		42,259.1		1,220,434		1,573,840.1		(57,001.6)		2,321.8					(54,679.8)		1,834,811.3		952.5
Ending balance, shares at Dec. 31, 2020 | shares			25,930.3	25,930.3
Special capital reserve									17,045.1		(17,045.1)
Cash dividends to shareholders	(278,751.6)										(278,751.6)		(278,751.6)											(278,751.6)
Total	(278,751.6)								17,045.1		(295,796.7)		(278,751.6)											(278,751.6)
Net income(loss)	592,880.6	$ 21,372.8									592,359.2		592,359.2											592,359.2		521.4
Other comprehensive income (loss), net of income tax	(7,619.4)	(274.7)									167.5		167.5		(6,301.7)		(1,559.8)		72.1			(7,789.4)		(7,621.9)		2.5
Total comprehensive income (loss)	585,261.2	21,098.1									592,526.7		592,526.7		(6,301.7)		(1,559.8)		72.1			(7,789.4)		584,737.3		523.9
Disposal of investments in equity instruments at fair value through other comprehensive income											187.7		187.7				(187.7)					(187.7)
Basis adjustment for gain (loss) on hedging instruments	48.5																		48.5			48.5		48.5
Adjustments to share of changes in equities of associates	4.8				4.8																			4.8
From difference between the consideration received and the carrying amount of the subsidiaries' net assets during actual disposal	9,451.8				8,406.3																			8,406.3		1,045.5
From share of changes in equities of subsidiaries					(7.9)																			(7.9)		7.9
Donation from shareholders	11.2				11.1																			11.1		0.1
Increase (Decrease) in non-controlling interests	(107.4)																									(107.4)
Effect of acquisition of subsidiary	0.2																									0.2
Ending balance at Dec. 31, 2021	$ 2,151,682.5	$ 77,566	$ 259,303.8	$ 9,347.7	$ 64,761.5	$ 2,334.6	$ 311,147	$ 11,216.5	$ 59,304.2	$ 2,137.9	$ 1,517,351.7	$ 54,699	$ 1,887,802.9	$ 68,053.4	$ (63,303.3)	$ (2,282)	$ 574.3	$ 20.7	$ 120.6			$ (62,608.4)	$ (2,257)	$ 2,149,259.8	$ 77,478.7	$ 2,422.7	$ 87.3
Ending balance, shares at Dec. 31, 2021 | shares			25,930.3	25,930.3

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
CASH FLOWS FROM OPERATING ACTIVITIES
Income before income tax	$ 663,036	$ 23,901.8	$ 584,746.3	$ 389,862.1
Adjustments for:
Depreciation expense	414,187.7	14,931.1	324,538.4	281,411.8
Amortization expense	8,207.2	295.9	7,186.2	5,472.4
Expected credit losses recognized (reversal) on investments in debt instruments	(2.7)	(0.1)	3.7	1.7
Finance costs	5,414.2	195.2	2,081.5	3,250.9
Share of profits of associates	(5,512.7)	(198.7)	(3,562)	(2,861)
Interest income	(5,708.8)	(205.8)	(9,018.4)	(16,189.4)
Share-based compensation	7.8	0.3	6.6	2.8
Loss (gain) on disposal or retirement of property, plant and equipment, net	273.6	9.9	(188.9)	950
Loss on disposal or retirement of intangible assets, net	1.2		0.6	2.4
Impairment loss (reversal of impairment loss) on property, plant and equipment	274.4	9.9	10.2	(301.4)
Loss (gain) on financial instruments at fair value through profit or loss, net			(3)	955.7
Gain on disposal of investments in debt instruments at fair value through other comprehensive income, net	(93.2)	(3.4)	(1,439.4)	(537.8)
Loss from disposal of subsidiaries				4.6
Gain on foreign exchange, net	(16,115.9)	(581)	(1,372.6)	(5,228.2)
Dividend income	(362.3)	(13.1)	(637.6)	(417.3)
Gain arising from fair value hedges, net				(13.1)
Others	(414.2)	(15)	13.5	(5.5)
Changes in operating assets and liabilities:
Financial instruments at fair value through profit or loss	2,649.2	95.5	(2,965.2)	848.8
Notes and accounts receivable, net	(52,105.9)	(1,878.4)	(8,082.7)	(18,119.6)
Receivables from related parties	(157.2)	(5.7)	304	(277.7)
Other receivables from related parties	(10.9)	(0.4)	7.6	13.4
Inventories	(55,748.9)	(2,009.7)	(54,372.2)	20,249.8
Other financial assets	(8,236.9)	(296.9)	1,389.5	3,383.5
Other current assets	(3,899)	(140.6)	(1,358.1)	(76.3)
Accounts payable	8,298.3	299.2	404.6	5,860.1
Payables to related parties	(670.5)	(24.2)	672.8	58.4
Salary and bonus payable	3,730.9	134.5	3,798.9	1,800.9
Accrued profit sharing bonus to employees and compensation to directors and supervisors	843.7	30.4	12,032.1	(332.2)
Accrued expenses and other current liabilities	84,322.7	3,039.8	20,617.4	(2,372)
Other noncurrent liabilities	154,086	5,554.7
Net defined benefit liability	(635.2)	(22.9)	(785.2)	(215)
Cash generated from operations	1,195,658.6	43,102.3	874,028.6	667,182.8
Income taxes paid	(83,497.9)	(3,010)	(51,362.4)	(52,044.1)
Net cash generated by operating activities	1,112,160.7	40,092.3	822,666.2	615,138.7
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisitions of financial instruments at fair value through profit or loss - debt instruments				(124.7)
Acquisitions of financial assets at fair value through other comprehensive income	(255,888.7)	(9,224.5)	(262,637.5)	(257,558.2)
Acquisitions of financial assets at amortized cost	(3,799.7)	(137)	(4,302.8)	(313.9)
Acquisitions of property, plant and equipment	(839,195.7)	(30,252.2)	(507,238.7)	(460,422.2)
Acquisitions of intangible assets	(9,040.7)	(325.9)	(9,542.4)	(9,329.9)
Proceeds from disposal or redemption of financial instruments at fair value through profit or loss - debt instruments			30	2,418.2
Proceeds from disposal or redemption of financial assets at fair value through other comprehensive income	254,604.5	9,178.2	266,931.9	230,444.5
Proceeds from disposal or redemption of financial assets at amortized cost	9,368.3	337.7	285.2	14,349.2
Proceeds from disposal or redemption of property, plant and equipment	390.4	14.1	606.7	287.3
Proceeds from return of capital of investments in equity instruments at fair value through other comprehensive income	115.6	4.2	51.1	1.1
Derecognition of hedging financial instruments	276.3	10	(308.8)	(436.6)
Interest received	5,990.9	216	9,775.1	16,875
Other dividends received	362.3	13.1	735.1	320.2
Dividends received from investments accounted for using equity method	2,136.4	77	2,752.1	1,719
Increase in prepayments for leases	(1,200)	(43.3)	(4,693.4)
Refundable deposits paid	(1,997.3)	(72)	(726.9)	(1,465.8)
Refundable deposits refunded	683.7	24.6	1,431.9	1,019.3
Net cash used in investing activities	(836,365.8)	(30,150.2)	(505,781.7)	(458,801.6)
CASH FLOWS FROM FINANCING ACTIVITIES
Increase (decrease) in short-term loans	35,668.4	1,285.8	(31,571.6)	31,804.3
Proceeds from short-term bills payable			7,485.3
Repayments of short-term bills payable			(7,500)
Proceeds from issuance of bonds	364,592.8	13,143.2	236,725.7
Repayment of bonds	(2,600)	(93.7)	(31,800)	(34,900)
Proceeds from long-term bank loans	1,510	54.5	2,000
Payments for transaction costs attributable to the issuance of bonds	(737.7)	(26.6)	(390.7)
Repayment of the principal portion of lease liabilities	(1,985.3)	(71.6)	(2,615.7)	(2,930.6)
Interest paid	(3,833.6)	(138.2)	(1,781.1)	(3,597.1)
Guarantee deposits received	469	16.9	145.6	62.2
Guarantee deposits refunded	(36.8)	(1.3)	(16.1)	(701.3)
Cash dividends	(265,786.4)	(9,581.3)	(259,303.8)	(259,303.8)
Disposal of ownership interests in subsidiaries (without losing control)	9,451.8	340.7
Donation from shareholders	11.3	0.4	7.3	4
Decrease in non-controlling interests	(115)	(4.2)		(75.9)
Net cash generated by (used in) financing activities	136,608.5	4,924.6	(88,615.1)	(269,638.2)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(7,583.8)	(273.3)	(23,498.1)	(9,114.2)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	404,819.6	14,593.4	204,771.3	(122,415.3)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	660,170.6	23,798.5	455,399.3	577,814.6
CASH AND CASH EQUIVALENTS, END OF YEAR	1,064,990.2	38,391.9	660,170.6	455,399.3
Land use right and others [member]
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from government grants	6.6	0.2	25.4	850.6
Property, plant and equipment [member]
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from government grants	$ 821.3	$ 29.6	$ 1,044.3	$ 2,565.3

General

General	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
General	1. GENERAL Taiwan Semiconductor Manufacturing Company Limited (TSMC), a Republic of China (R.O.C.) corporation, was incorporated on February 21, 1987. TSMC is a dedicated foundry in the semiconductor industry which engages mainly in the manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing of masks. On September 5, 1994, TSMC’s shares were listed on the Taiwan Stock Exchange (TWSE). On October 8, 1997, TSMC listed some of its shares of stock on the New York Stock Exchange (NYSE) in the form of American Depositary Shares (ADSs). The address of its registered office and principal place of business is No. 8, Li-Hsin

The Authorization of Financial

The Authorization of Financial Statements	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
The Authorization of Financial Statements	2. THE AUTHORIZATION OF FINANCIAL STATEMENTS The accompanying consolidated financial statements were authorized for issue by the management on April 1 4

U.S. Dollar Amounts

U.S. Dollar Amounts	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
U.S. Dollar Amounts	3. U.S. DOLLAR AMOUNTS TSMC and its subsidiaries (collectively as the “Company”) maintain its accounts and express its consolidated financial statements in New Taiwan dollars. For convenience only, U.S. dollar amounts presented in the accompanying consolidated financial statements have been translated from New Taiwan dollars at the exchange rate as set forth in the statistical release of the Federal Reserve Board of the Unites States, which was NT$27.74 to US$1.00 as of December 3 0

Application of New and Revised

Application of New and Revised IFRS, IAS, IFRIC, and SIC Issued by the IASB (collectively, "IFRSs")	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Application of New and Revised IFRS, IAS, IFRIC, and SIC Issued by the IASB (collectively, "IFRSs")	4. APPLICATION OF NEW AND REVISED INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS), INTERNATIONAL ACCOUNTING STANDARDS (IAS), IFRIC INTERPRETATIONS (IFRIC), AND SIC INTERPRETATIONS (SIC) ISSUED BY THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) (collectively, “IFRSs”). a. Amendments to IFRSs and the new interpretation that are mandatorily effective for the current year New, Revised or Amended Standards and Interpretations Effective Date Issued Amendments to IFRS 9, IAS 39, IFRS 7 and IFRS 16 “Interest Rate Benchmark Reform - Phase 2” January 1, 2021 (Note 1) Amendment to IFRS 16 “Covid-19-Related April 1, 2021 (Note 2) Note 1: The Company shall apply these amendments retrospectively for annual reporting periods beginning on or after January 1, 2021. Note 2: The Company shall apply these amendments for annual reporting periods beginning on or after April 1, 2021. The Company has early adopted the amendments on January 1, 2021. The Company believes that the adoption of aforementioned standards or interpretations did not have a significant effect on the Company’s accounting policies. b. New and revised standards, amendments and interpretations in issue but not yet effective New, Revised or Amended Standards and Interpretations Effective Date Issued Annual Improvements to IFRS Standards 2018–2020 Cycle January 1, 2022 Amendments to IFRS 3 “Reference to the Conceptual Framework” January 1, 2022 Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets between an Investor and its Associate or Joint Venture” To be determined by IASB Amendments to IAS 1 “Classification of Liabilities as Current or Non-current” January 1, 2023 Amendments to IAS 1 “Disclosure of Accounting Policies” January 1, 2023 Amendments to IAS 8 “Definition of Accounting Estimates” January 1, 2023 Amendments to IAS 12 “Deferred Tax related to Assets and Liabilities arising from a Single Transaction” January 1, 2023 Amendments to IAS 16 “Property, Plant and Equipment - Proceeds before Intended Use” January 1, 2022 Amendments to IAS 37 “Onerous Contracts–Cost of Fulfilling a Contract” January 1, 2022 As of the date the accompanying consolidated financial statements were authorized for issue, the Company continues in evaluating the impact on its financial position and financial performance from the initial adoption of the aforementioned standards or interpretations and related applicable period. The related impact will be disclosed when the Company completes its evaluation.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Significant Accounting Policies	5. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Significant accounting policies are summarized as follows: Statement of Compliance The accompanying consolidated financial statements have been prepared in accordance with IFRSs. Basis of Preparation The accompanying consolidated financial statements have been prepared on the historical cost basis except for financial instruments that are measured at fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for the assets. Basis of Consolidation The basis for the consolidated financial statements The consolidated financial statements incorporate the financial statements of TSMC and entities controlled by TSMC (its subsidiaries). Income and expenses of subsidiaries acquired or disposed of are included in the consolidated statements of profit or loss and other comprehensive income from the effective date of acquisition and up to the effective date of disposal, as appropriate. Total comprehensive income of subsidiaries is attributed to the shareholders of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intra-group transactions, balances, income and expenses are eliminated in full on consolidation. Changes in the Company’s ownership interests in subsidiaries that do not result in the Company losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the Company’s interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to shareholders of the parent. When the Company loses control of a subsidiary, a gain or loss is recognized in profit or loss and is calculated as the difference between: a. the aggregate of the fair value of consideration received and the fair value of any retained interest at the date when control is lost; and b. the previous carrying amount of the assets (including goodwill), and liabilities of the subsidiary and any non-controlling interest. The Company shall account for all amounts recognized in other comprehensive income in relation to the subsidiary on the same basis as would be required if the Company had directly disposed of the related assets and liabilities. The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the cost on initial recognition of an investment in an associate. The subsidiaries in the consolidated financial statements The detail information of the subsidiaries at the end of reporting period was as follows: Percentage of Ownership Name of Investor Name of Investee Main Businesses and Products Establishment and Operating Location December 31, 2020 December 31, 2021 Note TSMC TSMC North America Sales and marketing of integrated circuits and other semiconductor devices San Jose, California, U.S.A. 100% 100% — TSMC Europe B.V. (TSMC Europe) Customer service and supporting activities Amsterdam, the Netherlands 100% 100% a) TSMC Japan Limited (TSMC Japan) Customer service and supporting activities Yokohama, Japan 100% 100% a) TSMC Design Technology Japan, Inc. (TSMC JDC) Engineering support activities Yokohama, Japan 100% 100% a) TSMC Japan 3DIC R&D Center, Inc. (TSMC 3DIC) Engineering support activities Yokohama, Japan — 100% a), b) TSMC Korea Limited (TSMC Korea) Customer service and supporting activities Seoul, Korea 100% 100% a) TSMC Partners, Ltd. (TSMC Partners) Investing in companies involved in the semiconductor design and manufacturing, and other investment activities Tortola, British Virgin Islands 100% 100% a) TSMC Global, Ltd. (TSMC Global) Investment activities Tortola, British Virgin Islands 100% 100% — TSMC China Company Limited (TSMC China) Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices Shanghai, China 100% 100% — TSMC Nanjing Company Limited (TSMC Nanjing) Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices Nanjing, China 100% 100% — Percentage of Ownership Name of Investor Name of Investee Main Businesses and Products Establishment and Operating Location December 31, 2020 December 31, 2021 Note TSMC VisEra Technologies Company Ltd. (VisEra Tech) Research, design, development, manufacturing, sales, packaging and test of color filter Hsin-Chu Taiwan 87% 73% c) TSMC Arizona Corporation (TSMC Arizona) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Phoenix, Arizona, U.S.A 100% 100% d) Japan Advanced Semiconductor Manufacturing, Inc. (JASM) Manufacturing, sales, testing and computer Kumamoto, Japan — 100% a), e) VentureTech Alliance Fund II, L.P. (VTAF II) Investing in technology start-up Cayman Islands 98% 98% a) VentureTech Alliance Fund III, L.P. (VTAF III) Investing in technology start-up Cayman Islands 98% 98% a) Emerging Fund L.P. (Emerging Fund) Investing in technology start-up Cayman Islands — 99.9% a), f) TSMC Partners TSMC Development, Inc. (TSMC Development) Investing in companies involved in semiconductor manufacturing Delaware, U.S.A. 100% 100% — TSMC Technology, Inc. (TSMC Technology) Engineering support activities Delaware, U.S.A. 100% 100% a) TSMC Design Technology Canada Inc. (TSMC Canada) Engineering support activities Ontario, Canada 100% 100% a) TSMC Development WaferTech, LLC (WaferTech) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Washington, U.S.A. 100% 100% — VTAF III Growth Fund Limited (Growth Fund) Investing in technology start-up Cayman Islands 100% 100% a) (Concluded) Note a: This is an immaterial subsidiary for which the consolidated financial statements are not audited by the Company’s independent auditors. Note b: TSMC 3DIC is established in March 2021. Note c: To facilitate VisEra’s IPO in Taiwan, 39.5 million common shares of VisEra at a price of NT$240 were sold by TSMC and an increase of NT$8,406.3 million in capital surplus was recognized. TSMC’s shareholding in VisEra decreased from 87% to 73%. This disposal was accounted for as an equity transaction since the transaction did not change TSMC’s control over VisEra. Note d: Under the terms of the development agreement entered into between TSMC Arizona and the City of Phoenix, the City of Phoenix commits approximately US$205 million toward various public infrastructure projects in the area of the proposed manufacturing facility, conditioned on TSMC Arizona’s achieving a minimum project scale with defined spending and job-creation Note e: JASM is established in December 2021 and has increased its capital in January 2022. After the increase in capital, TSMC’s shareholding in JASM decreased from 100% to 81%. This transaction was accounted for as an equity transaction since the transaction did not change TSMC’s control over JASM. Note f: Emerging fund is established in January 2021. Foreign Currencies The financial statements of each individual consolidated entity were expressed in the currency which reflected its primary economic environment (functional currency). The functional currency of TSMC and presentation currency of the consolidated financial statements are both New Taiwan Dollars (NT$). In preparing the consolidated financial statements, the operating results and financial positions of each consolidated entity are translated into NT$. In preparing the financial statements of each individual consolidated entity, transactions in currencies other than the entity’s functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the transactions. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Such exchange differences are recognized in profit or loss in the year in which they arise. Non-monetary non-monetary non-monetary Non-monetary For the purposes of presenting consolidated financial statements, the assets and liabilities of the Company’s foreign operations are translated into NT$ using exchange rates prevailing at the end of each reporting period. Income and expense items are translated at the average exchange rates for the period. Exchange differences arising, if any, are recognized in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate). Classification of Current and Noncurrent Assets and Liabilities Current assets are assets held for trading purposes and assets expected to be converted to cash, sold or consumed within one year from the end of the reporting period. Current liabilities are obligations incurred for trading purposes and obligations expected to be settled within one year from the end of the reporting period. Assets and liabilities that are not classified as current are noncurrent assets and liabilities, respectively. Cash Equivalents Cash equivalents, for the purpose of meeting short-term cash commitments, consist of highly liquid time deposits and investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Financial Instruments Financial assets and liabilities shall be recognized when the Company becomes a party to the contractual provisions of the instruments. Financial assets and liabilities are initially recognized at fair values. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss. Financial Assets The classification of financial assets depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. Regular way purchases or sales of financial assets are recognized and derecognized on a trade date or settlement date basis for which financial assets were classified in the same way, respectively. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace. a. Category of financial assets and measurement Financial assets are classified into the following categories: financial assets at FVTPL, investments in debt instruments and equity instruments at FVTOCI, and financial assets at amortized cost. 1) Financial asset at FVTPL For certain financial assets which include debt instruments that do not meet the criteria of amortized cost or FVTOCI, it is mandatorily required to measure them at FVTPL. Any gain or loss arising from remeasurement is recognized in profit or loss. The net gain or loss recognized in profit or loss incorporates any interest earned on the financial asset. 2) Investments in debt instruments at FVTOCI Debt instruments with contractual terms specifying that cash flows are solely payments of principal and interest on the principal amount outstanding, together with objective of collecting contractual cash flows and selling the financial assets, are measured at FVTOCI. Interest income calculated using the effective interest method, foreign exchange gains and losses and impairment gains or losses on investments in debt instruments at FVTOCI are recognized in profit or loss. Other changes in the carrying amount of these debt instruments are recognized in other comprehensive income and will be reclassified to profit or loss when these debt instruments are disposed. 3) Investments in equity instruments at FVTOCI On initial recognition, the Company may irrevocably designate investments in equity investments that is not held for trading as at FVTOCI. Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognized in other comprehensive income and accumulated in other equity. Dividends on these investments in equity instruments at FVTOCI are recognized in profit or loss when the Company’s right to receive the dividends is established, unless the Company’s rights clearly represent a recovery of part of the cost of the investment. 4) Measured at amortized cost Cash and cash equivalents, debt instrument investments, notes and accounts receivable (including related parties), other receivables and refundable deposits are measured at amortized cost. Debt instruments with contractual terms specifying that cash flows are solely payments of principal and interest on the principal amount outstanding, together with objective of holding financial assets in order to collect contractual cash flows, are measured at amortized cost. Subsequent to initial recognition, financial assets measured at amortized cost are measured at amortized cost, which equals to carrying amount determined by the effective interest method less any impairment loss. b. Impairment of financial assets At the end of each reporting period, a loss allowance for expected credit loss is recognized for financial assets at amortized cost (including accounts receivable) and for investments in debt instruments that are measured at FVTOCI. The loss allowance for accounts receivable is measured at an amount equal to lifetime expected credit losses. For financial assets at amortized cost and investments in debt instruments that are measured at FVTOCI, when the credit risk on the financial instrument has not increased significantly since initial recognition, a loss allowance is recognized at an amount equal to expected credit loss resulting from possible default events of a financial instrument within 12 months after the reporting date. If, on the other hand, there has been a significant increase in credit risk since initial recognition, a loss allowance is recognized at an amount equal to expected credit loss resulting from all possible default events over the expected life of a financial instrument. The Company recognizes an impairment loss in profit or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account, except for investments in debt instruments that are measured at FVTOCI, for which the loss allowance is recognized in other comprehensive income and does not reduce the carrying amount of the financial asset. c. Derecognition of financial assets The Company derecognizes a financial asset only when the contractual rights to the cash flows from the financial asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the financial asset to another entity. On derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. On derecognition of an investment in a debt instrument at FVTOCI, the difference between the asset’s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss that had been recognized in other comprehensive income is recognized in profit or loss. However, on derecognition of an investment in an equity instrument at FVTOCI, the cumulative gain or loss that had been recognized in other comprehensive income is transferred directly to retained earnings, without recycling through profit or loss. Financial Liabilities and Equity Instruments Classification as debt or equity Debt and equity instruments issued by the Company are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs. Financial liabilities Financial liabilities are subsequently measured either at amortized cost using effective interest method or at FVTPL. Financial liabilities are classified as at fair value through profit or loss when the financial liability is either held for trading or is designated as at fair value through profit or loss. Financial liabilities at fair value through profit or loss are stated at fair value, with any gains or losses arising on remeasurement recognized in profit or loss. Financial liabilities other than those held for trading purposes and designated as at FVTPL are subsequently measured at amortized cost at the end of each reporting period. Derecognition of financial liabilities The Company derecognizes financial liabilities when, and only when, the Company’s obligations are discharged, cancelled or they expire. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss. Derivative Financial Instruments Derivative financial instruments are initially recognized at fair value at the date the derivative contracts are entered into and are subsequently remeasured to their fair value at the end of each reporting period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative financial instrument is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship. Hedge Accounting a. Fair value hedge The Company designates certain hedging instruments, such as interest rate futures contracts, to partially hedge against the fair value change caused by interest rates fluctuation in the Company’s fixed income investments. Changes in the fair value of hedging instruments that are designated and qualify as fair value hedges are recognized in profit or loss immediately, together with any changes in the fair value of the hedged items that are attributable to the hedged risk. b. Cash flow hedge The Company designates certain hedging instruments, such as forward contracts, to partially hedge its foreign exchange rate risks or interest rate risks associated with certain highly probable forecast transactions (capital expenditures or issuance of debts). The effective portion of changes in the fair value of hedging instruments is recognized in other comprehensive income. When forecast transactions actually take place, the accumulated gains or losses that were recognized in other comprehensive income are removed from equity and included in the initial cost of the hedged items, or reclassified to finance costs of hedged items in the same period or periods during which the hedged expected future cash flows affect profit or loss. The gains or losses from hedging instruments relating to the ineffective portion are recognized immediately in profit or loss. The Company prospectively discontinues hedge accounting only when the hedging relationship ceases to meet the qualifying criteria; for instance, when the hedging instrument expires or is sold, terminated or exercised. Inventories Inventories are stated at the lower of cost or net realizable value. Inventories are recorded at standard cost and adjusted to approximate weighted-average cost at the end of the reporting period. Net realizable value represents the estimated selling price of inventories less all estimated costs of completion and costs necessary to make the sale. Investments Accounted for Using Equity Method Investments accounted for using the equity method are investments in associates. An associate is an entity over which the Company has significant influence and that is neither a subsidiary nor a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The operating results and assets and liabilities of associates are incorporated in these consolidated financial statements using the equity method of accounting. Under the equity method, an investment in an associate is initially recognized in the consolidated statements of financial position at cost and adjusted thereafter to recognize the Company’s share of profit or loss and other comprehensive income of the associate as well as the distribution received. The Company also recognizes its share in the changes in the equities of associates. Any excess of the cost of acquisition over the Company’s share of the net fair value of the identifiable assets, liabilities and contingent liabilities of an associate recognized at the date of acquisition is recognized as goodwill, which is included within the carrying amount of the investment. Any excess of the Company’s share of the net fair value of the identifiable assets, liabilities and contingent liabilities over the cost of acquisition, after reassessment, is recognized immediately in profit or loss. When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment as a single asset by comparing its recoverable amount (higher of value in use and fair value less costs to sell) with its carrying amount. Any impairment loss recognized forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognized to the extent that the recoverable amount of the investment subsequently increases. When the Company subscribes to additional shares in an associate at a percentage different from its existing ownership percentage, the resulting carrying amount of the investment differs from the amount of the Company’s proportionate interest in the net assets of the associate. The Company records such a difference as an adjustment to investments with the corresponding amount charged or credited to capital surplus. If the Company’s ownership interest is reduced due to the additional subscription to the shares of associate by other investors, the proportionate amount of the gains or losses previously recognized in other comprehensive income in relation to that associate shall be reclassified to profit or loss on the same basis as would be required if the associate had directly disposed of the related assets or liabilities. When a consolidated entity transacts with an associate, profits and losses resulting from the transactions with the associate are recognized in the Company’s consolidated financial statements only to the extent of interests in the associate that are not owned by the Company. Property, Plant and Equipment Property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment. Costs include any incremental costs that are directly attributable to the construction, acquisition of the item of property, plant and equipment or borrowing costs eligible for capitalization. Property, plant and equipment in the course of construction for production, supply or administrative purposes are carried at cost, less any recognized impairment loss. Such assets are classified to the appropriate categories of property, plant and equipment when completed and ready for intended use. Depreciation of these assets, on the same basis as other identical categories of property, plant and equipment, commences when the assets are available for their intended use. Depreciation is recognized so as to write off the cost of the assets less their residual values over their useful lives, and it is computed using the straight-line method mainly over the following estimated useful lives: land improvements—20 years; buildings (assets used by the Company and assets subject to operating leases)—10 to 20 years; machinery and equipment (assets used by the Company and assets subject to operating leases) - 5 years; and office equipment—5 years. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Land is not depreciated. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the assets. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss. Leases For a contract that contains a lease component and non-lease non-lease The Company as lessor Rental income from operating lease is recognized on a straight-line basis over the term of the lease. The Company as lessee Except for payments for low-value right-of-use Right-of-use right-of-use Right-of-use Right-of-use right-of-use right-of-use right-of-use Lease liabilities are measured at the present value of the lease payments. Lease payments comprise fixed payments, variable lease payments which depend on an index or a rate and the exercise price of a purchase option if the Company is reasonably certain to exercise that option. The lease payments are discounted using the lessee’s incremental borrowing rates. Subsequently, lease liabilities are measured at amortized cost using the effective interest method, with interest expense recognized over the lease terms. When there is a change in a lease term, a change in future lease payments resulting from a change in an index or a rate used to determine those payments, or a change in the assessment of an option to purchase an underlying asset, the Company remeasures the lease liabilities with a corresponding adjustment to the right-of-use Variable lease payments that do not depend on an index or a rate are recognized as expenses in the periods in which they are incurred. Intangible Assets Goodwill Goodwill arising on an acquisition of a business is carried at cost as established at the date of acquisition of the business less accumulated impairment losses, if any. Other intangible assets Other separately acquired intangible assets with finite useful lives are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized using the straight-line method over the following estimated useful lives: Technology license fees - the estimated life of the technology or the term of the technology transfer contract; software and system design costs - 3 years or contract period; patent and others - the economic life or contract period. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Impairment of Tangible Assets, Right-of-use Goodwill Goodwill is not amortized and instead is tested for impairment annually, or more frequently when there is an indication that the cash generating unit may be impaired. For the purpose of impairment testing, goodwill is allocated to each of the Company’s cash-generating units or groups of cash-generating units that are expected to benefit from the synergies of the combination. If the recoverable amount of a cash-generating unit is less than its carrying amount, the difference is allocated first to reduce the carrying amount of any goodwill allocated to such cash generating unit and then to the other assets of the cash generating unit pro rata based on the carrying amount of each asset in the cash generating unit. Any impairment loss for goodwill is recognized directly in profit or loss. An impairment loss recognized for goodwill is not reversed in subsequent periods. Tangible assets, right-of-use At the end of each reporting period, the Company reviews the carrying amounts of its tangible assets (property, plant and equipment), right-of-use Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss. When an impairment loss subsequently reverses, the carrying amount of the asset or a cash-generating unit is increased to the revised estimate of its recoverable amount, but the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset or cash-generating unit in prior years. A reversal of an impairment loss is recognized immediately in profit or loss. Revenue Recognition The Company recognizes revenue when performance obligations are satisfied. The performance obligations are satisfied when customers obtain control of the promised goods, which is generally when the goods are delivered to the customers’ specified locations. Revenue from sale of goods is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Estimated sales returns and other allowances is generally made and adjusted based on historical experience and the consideration of varying contractual terms to recognize refund liabilities, which is classified under accrued expenses and other current liabilities . In principle, payment term granted to customers is due 30 days from the invoice date or 30 days from the end of the month of when the invoice is issued. Due to the short term nature of the receivables from sale of goods with the immaterial discounted effect, the Company measures them at the original invoice amounts without discounting.​​​​​​​ Employee Benefits Short-term employee benefits Liabilities recognized in respect of short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in exchange for service rendered by employees. Retirement benefits For defined contribution retirement benefit plans, payments to the benefit plan are recognized as an expense when the employees have rendered service entitling them to the contribution. For defined benefit retirement benefit plans, the cost of providing benefit is recognized based on actuarial calculations. Defined benefit costs (including service cost, net interest and remeasurement) under the defined benefit retirement benefit plans are determined using the Projected Unit Credit Method. Service cost (including current service cost), and net interest on the net defined benefit liability (asset) are recognized as employee benefits expense in the period they occur. Remeasurement, comprising actuarial gains and losses and the return on plan assets (excluding interest), is recognized in other comprehensive income in the period in which they occur. Remeasurement recognized in other comprehensive income is reflected immediately in retained earnings and will not be reclassified to profit or loss. Net defined benefit liability represents the actual deficit in the Company’s defined benefit plan. Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. Current tax Income tax on unappropriated earnings (excluding earnings from foreign consolidated subsidiaries) is expensed in the year the earnings arise and adjusted to the extent that distributions are approved by the shareholders in the following year. Adjustments of prior years’ tax liabilities are added to or deducted from the current year’s tax provision. Deferred tax Deferred tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all

Critical Accounting Judgments a

Critical Accounting Judgments and Key Sources of Estimation and Uncertainty	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Critical Accounting Judgments and Key Sources of Estimation and Uncertainty	6. CRITICAL ACCOUNTING JUDGMENTS AND KEY SOURCES OF ESTIMATION AND UNCERTAINTY The Company has considered the economic implications of COVID-19 In the application of the aforementioned Company’s accounting policies, the Company is required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the year in which the estimate is revised if the revision affects only that year, or in the year of the revision and future years if the revision affects both current and future years. Critical Accounting Judgments Revenue Recognition The Company recognizes revenue when the conditions described in Note 5 are satisfied. Commencement of Depreciation Related to Property, Plant and Equipment Classified as Equipment under Installation and Construction in Progress (EUI/CIP) As described in Note 5, commencement of depreciation related to EUI/CIP involves determining when the assets are available for their intended use. The criteria the Company uses to determine whether EUI/CIP are available for their intended use involves subjective judgments and assumptions about the conditions necessary for the assets to be capable of operating in the intended manner. Judgments on Lease Terms In determining a lease term, the Company considers all facts and circumstances that create an economic incentive to exercise or not to exercise an option, including any expected changes in facts and circumstances from the commencement date until the exercise date of the option. Main factors considered include contractual terms and conditions covered by the optional periods, and the importance of the underlying asset to the lessee’s operations, etc. The lease term is reassessed if a significant change in circumstances that are within the control of the Company occurs. Key Sources of Estimation and Uncertainty Estimation of Sales Returns and Allowances Sales returns and other allowance is estimated and recorded based on historical experience and in consideration of different contractual terms. The amount is deducted from revenue in the same period the related revenue is recorded. The Company periodically reviews the reasonableness of the estimates. Valuation of Inventory Inventories are stated at the lower of cost or net realizable value, and the Company uses estimate to determine the net realizable value of inventory at the end of each reporting period. The Company estimates the net realizable value of inventory for normal waste, obsolescence and unmarketable items at the end of reporting period and then writes down the cost of inventories to net realizable value. The net realizable value of the inventory is determined mainly based on assumptions of future demand within a specific time horizon. Impairment of Tangible Assets, Right-of-use In the process of evaluating the potential impairment of tangible assets, right-of-use Realization of Deferred Income Tax Assets Deferred tax assets are recognized to the extent that it is probable that future taxable profits will be available against which those deferred tax assets can be utilized. Assessment of the realization of the deferred tax assets requires subjective judgment and estimate, including the future revenue growth and profitability, tax holidays, the amount of tax credits can be utilized and feasible tax planning strategies. Any changes in the global economic environment, the industry trends and relevant laws and regulations could result in significant adjustments to the deferred tax assets. Determination of Lessees’ Incremental Borrowing Rates In determining a lessee’s incremental borrowing rate used in discounting lease payments, the Company mainly takes into account the market risk-free rates, the estimated lessee’s credit spreads and secured status in a similar economic environment.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Cash and Cash Equivalents	7. CASH AND CASH EQUIVALENTS December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Cash and deposits in banks $ 653,580.6 $ 1,058,808.1 Repurchase agreements 1,750.4 5,275.3 Government bonds 3,716.1 906.8 Commercial paper 1,123.5 — $ 660,170.6 $ 1,064,990.2 Deposits in banks consisted of highly liquid time deposits that were readily convertible to known amounts of cash and were subject to an insignificant risk of changes in value.

Financial Assets and Liabilitie

Financial Assets and Liabilities at Fair Value through Profit or Loss	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Financial Assets and Liabilities at Fair Value through Profit or Loss	8. FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Financial assets Mandatorily measured at FVTPL Forward exchange contracts $ 2,259.4 $ 159.0 Financial liabilities Held for trading Forward exchange contracts $ 94.1 $ 681.9 The Company entered into forward exchange contracts to manage exposures due to fluctuations of foreign exchange rates. These forward exchange contracts did not meet the criteria for hedge accounting. Therefore, the Company did not apply hedge accounting treatment for these forward exchange contracts. Outstanding forward exchange contracts consisted of the following: Maturity Date Contract Amount December 31, 2020 Sell NT$ January 2021 March 2021 NT$144,698.0 Sell US$ January 2021 March 2021 US$1,176.9 December 31, 2021 Sell NT$ January 2022 March 2022 NT$132,734.5 Sell US$ January 2022 March 2022 US$2,009.1

Financial Assets at Fair Value

Financial Assets at Fair Value Through Other Comprehensive Income	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Financial Assets at Fair Value Through Other Comprehensive Income	9. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Investments in debt instruments at FVTOCI Corporate bonds $ 56,593.6 $ 57,253.2 Agency bonds/Agency mortgage-backed securities 43,977.1 32,070.1 Government bonds 13,459.5 21,345.8 Asset-backed securities 8,368.3 8,660.4 122,398.5 119,329.5 Investments in equity instruments at FVTOCI Non-publicly 4,514.9 5,887.9 Publicly traded stocks 50.0 189.8 4,564.9 6,077.7 $ 126,963.4 $ 125,407.2 Current $ 122,448.5 $ 119,519.3 Noncurrent 4,514.9 5,887.9 $ 126,963.4 $ 125,407.2 These investments in equity instruments are held for medium to long-term purposes and therefore are accounted for as FVTOCI. For dividends recognized from these investments, please refer to consolidated statements of cash flows. All of the dividends are from investments held at the end of the reporting period. For the years ended December 31, 2019, 2020 and 2021, as the Company adjusted its investment portfolio and the non-publicly As of December 31, 2020 and 2021, the cumulative loss allowance for expected credit loss of NT$32.5 million and NT$33.2 million was recognized under investments in debt instruments at FVTOCI, respectively. Refer to Note 33 for information relating to the credit risk management and expected credit loss.

Financial Assets at Amortized C

Financial Assets at Amortized Cost	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Financial Assets at Amortized Cost	10. FINANCIAL ASSETS AT AMORTIZED COST December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Corporate bonds $ 10,977.3 $ 5,310.1 Less: Allowance for impairment loss (7.1 ) (3.1 ) $ 10,970.2 $ 5,307.0 Current $ 6,598.0 $ 3,773.6 Noncurrent 4,372.2 1,533.4 $ 10,970.2 $ 5,307.0 Refer to Note 33 for information relating to credit risk management and expected credit loss for financial assets at amortized cost.

Hedging Financial Instruments

Hedging Financial Instruments	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Hedging Financial Instruments	11. HEDGING FINANCIAL INSTRUMENTS December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Financial assets- current Fair value hedges Interest rate futures contracts $ 0.1 $ — Cash flow hedges Forward interest rate contracts — 13.5 $ 0.1 $ 13.5 Financial liabilities- current Fair value hedges Interest rate futures contracts $ 1.2 $ 9.6 Fair value hedge The Company entered into interest rate futures contracts, which are used to partially hedge against the fair value changes caused by interest rate fluctuation in the Company’s fixed income investments. The hedge ratio is adjusted in response to the changes in the financial market and capped at 100%. On the basis of economic relationships, the value of the interest rate futures contracts and the value of the hedged financial assets change in opposite directions in response to movements in interest rates. The main source of hedge ineffectiveness in these hedging relationships is the credit risk of the hedged financial assets, which is not reflected in the fair value of the interest rate futures contracts. No other sources of ineffectiveness emerged from these hedging relationships during the hedging period. Amount of hedge ineffectiveness recognized in profit or loss is classified under other gains and losses, net. The following tables summarize the information relating to the hedges of interest rate risks. December 31, 2020 Hedging Instruments Contract Amount (US$ in Millions) Maturity Interest rate futures contracts - US Treasury futures US$88.7 March 2021 Hedged Items Asset Carrying Amount Accumulated Amount of Fair Value NT$ NT$ (In Millions) (In Millions) Financial assets at FVTOCI $ 6,198.7 $ 1.1 December 31, 2021 Hedging Instruments Contract Amount (US$ in Millions) Maturity Interest rate futures contracts - US Treasury futures US$53.9 March 2022 Hedged Items Asset Carrying Amount Accumulated Amount of Fair Value NT$ NT$ (In Millions) (In Millions) Financial assets at FVTOCI $ 4,079.3 $ 9.6 The effect for the years ended December 31, 2019, 2020 and 2021 is detailed below: Hedging Instruments/Hedged Items Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Hedging Instruments Interest rate futures contracts - US Treasury futures $ (164.7 ) $ (353.6 ) $ 148.8 Hedged Items Financial assets at FVTOCI 177.8 353.6 (148.8 ) $ 13.1 $ — $ — Cash flow hedge The Company entered into forward contracts to partially hedge foreign exchange rate risks or interest rate risks associated with certain highly probable forecast transactions (capital expenditures or issuance of debts). The hedge ratio is adjusted in response to the changes in the financial market and capped at 100%. The forward contracts have maturities of 12 months or less. On the basis of economic relationships, the Company expects that the value of forward contracts and the value of hedged transactions will change in opposite directions in response to movements in foreign exchange rates or interest rates. The main source of hedge ineffectiveness in these hedging relationships is driven by the effect of the counterparty’s own credit risk on the fair value of forward contracts. No other sources of ineffectiveness emerged from these hedging relationships. For the years ended December 31, 2019, 2020 and 2021, refer to Note 22(d) for gain or loss arising from changes in the fair value of hedging instruments, the amount transferred to initial carrying amount of hedged items and the amount reclassified to finance costs of hedged items. The following tables summarize the information relating to the hedges of interest rate risks. December 31, 2021 Hedging Instruments Contract Amount (In Millions) Maturity Balance in Other Equity Hedges) NT$ (In Millions) Forward interest rate contracts US$ 328.0 January 2022 $ 128.2 The effect for the years ended December 31, 2019, 2020 and 2021 is detailed below: Hedging Instruments/Hedged Items Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Hedging Instruments Forward exchange contracts (capital expenditures) $ (109.6 ) $ 24.1 $ (41.4 ) Forward interest rate contracts (issuance of debts) $ — $ — $ 132.5 Hedged Items Forecast transaction (capital expenditures) $ 109.6 $ (24.1 ) $ 41.4 Forecast transaction (issuance of debts) $ — $ — $ (132.5 )

Notes and Accounts Receivable,

Notes and Accounts Receivable, Net	12 Months Ended
	Dec. 31, 2021
Statement [LineItems]
Notes and Accounts Receivable, Net	12. NOTES AND ACCOUNTS RECEIVABLE, NET December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) At amortized cost Notes and accounts receivable $ 142,771.6 $ 193,733.2 Less: Loss allowance (246.6 ) (347.0 ) 142,525.0 193,386.2 At FVTOCI 2,955.3 4,199.9 $ 145,480.3 $ 197,586.1 The Company signed a contract with the bank to sell certain accounts receivable without recourse and transaction cost required. These accounts receivable are classified as at FVTOCI because they are held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets. In principle, the payment term granted to customers is due 30 days from the invoice date or 30 days from the end of the month when the invoice is issued. Aside from recognizing impairment loss for credit-impaired accounts receivable, the Company recognizes loss allowance based on the expected credit loss ratio of customers by different risk levels with consideration of factors of historical loss ratios and customers’ financial conditions, competitiveness and business outlook. For accounts receivable past due over 90 days without collaterals or guarantees, the Company recognizes loss allowance at full amount. Aging analysis of notes and accounts receivable December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Not past due $ 140,933.6 $ 191,740.0 Past due Past due within 30 days 4,784.4 6,186.8 Past due 31-60 8.7 6.2 Past due 61-120 0.1 0.1 Past due over 121 days 0.1 — Less: Loss allowance (246.6 ) (347.0 ) $ 145,480.3 $ 197,586.1 All of the Company’s accounts receivable classified as at FVTOCI were not past due. Movements of the loss allowance for accounts receivable Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 7.3 $ 325.3 $ 246.6 Provision (Reversal) 318.2 (78.5 ) 100.4 Effect of exchange rate changes (0.2 ) (0.2 ) — Balance, end of year $ 325.3 $ 246.6 $ 347.0 For the years ended December 31, 2019, 2020 and 2021, the changes in loss allowance were mainly due to the variations in the balance of accounts receivable of different risk levels.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Inventories	13. INVENTORIES December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Finished goods $ 21,705.6 $ 32,562.8 Work in process 91,672.9 137,700.4 Raw materials 14,716.0 11,111.1 Supplies and spare parts 9,258.9 11,728.0 $ 137,353.4 $ 193,102.3 Write-down of inventories to net realizable value and reversal of write-down of inventories resulting from the increase in net realizable value were included in the cost of revenue during reporting period. The amounts are illustrated below: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Inventory losses (reversal of write-down of inventories) $ (1,983.0 ) $ 3,664.5 $ 533.0 The aforementioned inventory losses (reversal of write-down of inventories) for the years ended December 31, 2019 excluded wafer contamination losses. Please refer to related losses in Note 37.

Investments Accounted for Using

Investments Accounted for Using Equity Method	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Investments Accounted for Using Equity Method	14. INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD Associates consisted of the following: Place of Incorporation and Operation Carrying Amount % of Ownership and Voting Rights Held by the Company Name of Associate Principal Activities December 31, December 31, December 31, December 31, NT$ NT$ (In Millions) (In Millions) Vanguard International Semiconductor Corporation (VIS) Manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing and design service of masks Hsinchu, Taiwan $ 8,964.1 $ 10,469.2 28% 28% Systems on Silicon Manufacturing Company Pte Ltd. (SSMC) Manufacturing and sales of integrated circuits and other semiconductor devices Singapore 5,900.2 6,795.7 39% 39% Xintec Inc. (Xintec) Wafer level chip size packaging and wafer level post passivation interconnection service Taoyuan, Taiwan 2,522.3 3,012.3 41% 41% Global Unichip Corporation (GUC) Researching, developing, manufacturing, testing and marketing of integrated circuits Hsinchu, Taiwan 1,315.4 1,462.1 35% 35% Mutual-Pak (Mutual-Pak) Manufacturing of electronic parts, wholesaling and retailing of electronic materials, and researching, developing and testing of RFID New Taipei, Taiwan 28.2 22.9 28% 28% $ 18,730.2 $ 21,762.2 As of December 31, 2020 and 2021, no investments in associates are individually material to the Company. Please refer to the consolidated statements of profit or loss and other comprehensive income for recognition of share of both profit (loss) and other comprehensive income (loss) of associates that are not individually material. The market prices of the associates’ ownership held by the Company in publicly traded stocks calculated by the closing price at the end of the reporting period are summarized as follows. The closing price represents the quoted price in active markets, the level 1 fair value measurement. December 31, 2020 December 31, 2021 NT$ NT$ Name of Associate (In Millions) (In Millions) VIS $ 53,849.9 $ 73,347.3 GUC $ 15,827.2 $ 27,359.1 Xintec $ 20,420.2 $ 15,913.3

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Property, Plant and Equipment	15. PROPERTY, PLANT AND EQUIPMENT December 31, 2019 December 31, 2020 December 31, 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Assets used by the Company $ 1,352,313.9 $ 1,554,585.9 $ 1,975,114.0 Assets subject to operating leases 63.5 1,003.2 4.7 $ 1,352,377.4 $ 1,555,589.1 $ 1,975,118.7 a. Assets used by the Company Land and Land Buildings Machinery and Office Equipment Equipment under Total NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2019 $ 4,011.4 $ 418,151.7 $ 2,728,760.2 $ 48,382.2 $ 172,911.0 $ 3,372,216.5 Additions — 21,448.5 179,798.4 7,415.0 355,621.1 564,283.0 Disposals or retirements — (159.0 ) (17,381.6 ) (1,043.3 ) — (18,583.9 ) Transfers from right-of-use — — 619.8 — — 619.8 Effect of disposal of subsidiary — — — (0.5 ) — (0.5 ) Effect of exchange rate changes (19.6 ) (1,366.2 ) (5,173.8 ) (142.0 ) (237.0 ) (6,938.6 ) Balance at December 31, 2019 $ 3,991.8 $ 438,075.0 $ 2,886,623.0 $ 54,611.4 $ 528,295.1 $ 3,911,596.3 Accumulated depreciation and impairment Balance at January 1, 2019 $ 550.6 $ 217,899.2 $ 2,049,279.0 $ 32,525.1 $ — $ 2,300,253.9 Additions 1.6 26,026.6 246,724.2 6,012.5 — 278,764.9 Disposals or retirements — (144.4 ) (12,880.8 ) (1,042.1 ) — (14,067.3 ) Transfers from right-of-use — — 20.7 — — 20.7 Reversal of impairment — — (301.4 ) — — (301.4 ) Effect of disposal of subsidiary — — — (0.5 ) — (0.5 ) Effect of exchange rate changes (13.5 ) (722.1 ) (4,575.7 ) (76.6 ) — (5,387.9 ) Balance at December 31, 2019 $ 538.7 $ 243,059.3 $ 2,278,266.0 $ 37,418.4 $ — $ 2,559,282.4 Carrying amounts at December 31, 2019 $ 3,453.1 $ 195,015.7 $ 608,357.0 $ 17,193.0 $ 528,295.1 $ 1,352,313.9 Cost Balance at January 1, 2020 $ 3,991.8 $ 438,075.0 $ 2,886,623.0 $ 54,611.4 $ 528,295.1 $ 3,911,596.3 Additions (deductions) — 84,882.5 729,943.3 15,112.9 (304,218.0 ) 525,720.7 Disposals or retirements — (41.5 ) (6,397.3 ) (734.1 ) — (7,172.9 ) Transfers from assets subject to operating leases — 23.1 — — — 23.1 Transfers to assets subject to operating leases — — (1,199.0 ) — — (1,199.0 ) Effect of exchange rate changes (49.2 ) (491.7 ) (1,964.3 ) (127.5 ) (111.7 ) (2,744.4 ) Balance at December 31, 2020 $ 3,942.6 $ 522,447.4 $ 3,607,005.7 $ 68,862.7 $ 223,965.4 $ 4,426,223.8 Accumulated depreciation and impairment Balance at January 1, 2020 $ 538.7 $ 243,059.3 $ 2,278,266.0 $ 37,418.4 $ — $ 2,559,282.4 Additions 1.5 29,209.1 285,393.6 7,216.9 — 321,821.1 Disposals or retirements — (27.9 ) (6,012.9 ) (732.4 ) — (6,773.2 ) Transfers from assets subject to operating leases — 8.2 — — — 8.2 Transfers to assets subject to operating leases — — (202.6 ) — — (202.6 ) Impairment — — 10.2 — — 10.2 Effect of exchange rate changes (34.1 ) (449.2 ) (1,924.3 ) (100.6 ) — (2,508.2 ) Balance at December 31, 2020 $ 506.1 $ 271,799.5 $ 2,555,530.0 $ 43,802.3 $ — $ 2,871,637.9 Carrying amounts at December 31, 2020 $ 3,436.5 $ 250,647.9 $ 1,051,475.7 $ 25,060.4 $ 223,965.4 $ 1,554,585.9 Land and Land Improvements Buildings Machinery and Office Equipment Equipment under Installation and Construction in Progress Total NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2021 $ 3,942.6 $ 522,447.4 $ 3,607,005.7 $ 68,862.7 $ 223,965.4 $ 4,426,223.8 Additions 2,587.2 53,971.3 401,659.0 7,643.0 369,545.8 835,406.3 Disposals or retirements — (41.1 ) (26,192.2 ) (333.4 ) — (26,566.7 ) Transfers from assets subject to operating leases — 35.5 1,443.6 — — 1,479.1 Transfers to assets subject to operating leases — — (244.6 ) — — (244.6 ) Effect of exchange rate changes (41.6 ) 184.7 1,077.7 (18.1 ) (355.5 ) 847.2 Balance at December 31, 2021 $ 6,488.2 $ 576,597.8 $ 3,984,749.2 $ 76,154.2 $ 593,155.7 $ 5,237,145.1 Accumulated depreciation and impairment Balance at January 1, 2021 $ 506.1 $ 271,799.5 $ 2,555,530.0 $ 43,802.3 $ — $ 2,871,637.9 Additions 1.3 34,331.6 368,777.7 8,373.3 — 411,483.9 Disposals or retirements — (36.5 ) (22,230.1 ) (332.6 ) — (22,599.2 ) Transfers from assets subject to operating leases — 15.1 436.8 — — 451.9 Transfers to assets subject to operating leases — — (68.3 ) — — (68.3 ) Impairment — — 274.4 — — 274.4 Effect of exchange rate changes (7.6 ) 55.6 818.9 (16.4 ) — 850.5 Balance at December 31, 2021 $ 499.8 $ 306,165.3 $ 2,903,539.4 $ 51,826.6 $ — $ 3,262,031.1 Carrying amounts at December 31, 2021 $ 5,988.4 $ 270,432.5 $ 1,081,209.8 $ 24,327.6 $ 593,155.7 $ 1,975,114.0 (Concluded) The significant part of the Company’s buildings includes main plants, mechanical and electrical power equipment and clean rooms, and the related depreciation is calculated using the estimated useful lives of 20 years, 10 years and 10 years, respectively. In the first quarter of 2019, the Company recognized a reversal of impairment loss of NT$301.4 million due to redeployment of certain idle machinery and equipment. Such reversal of impairment loss was recognized in other operating income and expenses. In the first quarter of 2021, the Company recognized an impairment loss of NT$274.4 million for certain machinery and equipment that was assessed to have no future use, and the recoverable amount of certain machinery and equipment was nil. Such impairment loss was recognized in other operating income and expenses. b. Assets subject to operating leases Buildings Machinery and Total NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2019 $ 562.6 $ — $ 562.6 Balance at December 31, 2019 $ 562.6 $ — $ 562.6 Accumulated depreciation Balance at January 1, 2019 $ 474.9 $ — $ 474.9 Additions 24.2 — 24.2 Balance at December 31, 2019 $ 499.1 $ — $ 499.1 Carrying amounts at December 31, 2019 $ 63.5 $ — $ 63.5 Cost Balance at January 1, 2020 $ 562.6 $ — $ 562.6 Disposals or retirements (311.9 ) — (311.9 ) Transfers to assets used by the Company (23.1 ) — (23.1 ) Transfers from assets used by the Company — 1,199.0 1,199.0 Balance at December 31, 2020 $ 227.6 $ 1,199.0 $ 1,426.6 Accumulated depreciation Balance at January 1, 2020 $ 499.1 $ — $ 499.1 Additions 16.3 19.4 35.7 Disposals or retirements (305.8 ) — (305.8 ) Transfers to assets used by the Company (8.2 ) — (8.2 ) Transfers from assets used by the Company — 202.6 202.6 Balance at December 31, 2020 $ 201.4 $ 222.0 $ 423.4 Carrying amounts at December 31, 2020 $ 26.2 $ 977.0 $ 1,003.2 Cost Balance at January 1, 2021 $ 227.6 $ 1,199.0 $ 1,426.6 Transfers to assets used by the Company (35.5 ) (1,443.6 ) (1,479.1 ) Transfers from assets used by the Company — 244.6 244.6 Balance at December 31, 2021 $ 192.1 $ — $ 192.1 Accumulated depreciation Balance at January 1, 2021 $ 201.4 $ 222.0 $ 423.4 Additions 1.1 146.5 147.6 Transfers to assets used by the Company (15.1 ) (436.8 ) (451.9 ) Transfers from assets used by the Company — 68.3 68.3 Balance at December 31, 2021 $ 187.4 $ — $ 187.4 Carrying amounts at December 31, 2021 $ 4.7 $ — $ 4.7 Operating leases relate to leases of buildings and leases of machinery and equipment with lease terms ranging between approximately 1 to 5 years. The lessees do not have purchase options to acquire the assets at the expiration of the lease periods. The maturity analysis of operating lease payments receivable from the buildings and machinery and equipment is as follows: December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Year 1 $ 149.1 $ 18.0 Year 2 17.0 — $ 166.1 $ 18.0

Lease Arrangements

Lease Arrangements	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Lease Arrangements	16. LEASE ARRANGEMENTS a. Right-of-use December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Carrying amounts Land $ 25,141.9 $ 29,778.6 Buildings 2,544.8 2,918.1 Machinery and equipment — 3.4 Office equipment 41.8 34.3 $ 27,728.5 $ 32,734.4 Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Additions to right-of-use $ 1,033.0 $ 13,481.2 $ 7,769.8 Depreciation of right-of-use Land $ 957.1 $ 1,312.9 $ 1,825.7 Buildings 458.8 569.5 707.9 Machinery and equipment 1,184.4 775.8 0.5 Office equipment 22.4 23.4 22.1 $ 2,622.7 $ 2,681.6 $ 2,556.2 Income from subleasing right-of-use $ 55.0 $ 79.6 $ 82.0 b.  Lease liabilities December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Carrying amounts Current portion (classified under accrued expenses and other current liabilities) $ 1,828.0 $ 2,176.5 Noncurrent portion 20,560.6 20,764.2 $ 22,388.6 $ 22,940.7 Ranges of discount rates for lease liabilities are as follows: December 31, 2020 December 31, 2021 Land 0.48%-2.14% 0.39%-2.14 % Buildings 0.54%-3.88% 0.39%-3.88 % Machinery and equipment — 0.71% Office equipment 0.28%-3.88% 0.28%-3.88 % c.   Material terms of right-of-use The Company leases land and buildings mainly for the use of plants and offices with lease terms of 1 to 36 years. The lease contracts for land located in the R.O.C. specify that lease payments will be adjusted every 2 years on the basis of changes in announced land value prices. The Company does not have purchase options to acquire the leasehold land and buildings at the end of the lease terms. d.  Subleases The Company subleases the right to use its buildings and machinery and equipment under operating leases with lease terms of 1 to 6 years. The maturity analysis of lease payments receivable under operating subleases is as follows: December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Year 1 $ 144.1 $ 60.8 e. Other lease information Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Expenses relating to short-term leases $ 5,007.1 $ 3,153.5 $ 5,250.3 Expenses relating to variable lease payments not included in the measurement of lease liabilities $ 195.1 $ 257.0 $ 168.7 Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Total cash outflow for leases $ 7,724.4 $ 6,354.6 $ 7,510.8

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Intangible Assets	17. INTANGIBLE ASSETS Goodwill Technology License Fees Software and System Design Costs Patent and Others Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2019 $ 5,795.5 $ 10,974.5 $ 29,594.6 $ 7,656.3 $ 54,020.9 Additions — 4,879.6 3,710.4 647.8 9,237.8 Disposals or retirements — — (260.9 ) — (260.9 ) Effect of exchange rate changes (102.1 ) 0.9 (20.1 ) (1.2 ) (122.5 ) Balance at December 31, 2019 $ 5,693.4 $ 15,855.0 $ 33,024.0 $ 8,302.9 $ 62,875.3 Accumulated amortization and impairment Balance at January 1, 2019 $ — $ 8,756.0 $ 23,023.7 $ 5,239.1 $ 37,018.8 Additions — 1,066.9 3,747.3 658.2 5,472.4 Disposals or retirements — — (258.6 ) — (258.6 ) Effect of exchange rate changes — 0.9 (10.3 ) (0.9 ) (10.3 ) Balance at December 31, 2019 $ — $ 9,823.8 $ 26,502.1 $ 5,896.4 $ 42,222.3 Carrying amounts at December 31, 2019 $ 5,693.4 $ 6,031.2 $ 6,521.9 $ 2,406.5 $ 20,653.0 Cost Balance at January 1, 2020 $ 5,693.4 $ 15,855.0 $ 33,024.0 $ 8,302.9 $ 62,875.3 Additions — 6,308.9 3,275.8 2,974.8 12,559.5 Disposals or retirements — — (60.5 ) — (60.5 ) Effect of exchange rate changes (256.8 ) (2.2 ) (0.3 ) (0.1 ) (259.4 ) Balance at December 31, 2020 $ 5,436.6 $ 22,161.7 $ 36,239.0 $ 11,277.6 $ 75,114.9 Accumulated amortization and impairment Balance at January 1, 2020 $ — $ 9,823.8 $ 26,502.1 $ 5,896.4 $ 42,222.3 Additions — 2,404.5 3,669.2 1,112.5 7,186.2 Disposals or retirements — — (59.9 ) — (59.9 ) Effect of exchange rate changes — (2.1 ) 0.3 — (1.8 ) Balance at December 31, 2020 $ — $ 12,226.2 $ 30,111.7 $ 7,008.9 $ 49,346.8 Carrying amounts at December 31, 2020 $ 5,436.6 $ 9,935.5 $ 6,127.3 $ 4,268.7 $ 25,768.1 Goodwill Technology License Fees Software and System Design Costs Patent and Others Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2021 $ 5,436.6 $ 22,161.7 $ 36,239.0 $ 11,277.6 $ 75,114.9 Additions — 1,372.8 7,726.2 219.5 9,318.5 Disposals or retirements — — (318.7 ) — (318.7 ) Effect of exchange rate changes (57.4 ) (0.5 ) 4.5 0.1 (53.3 ) Balance at December 31, 2021 $ 5,379.2 $ 23,534.0 $ 43,651.0 $ 11,497.2 $ 84,061.4 Accumulated amortization and impairment Balance at January 1, 2021 $ — $ 12,226.2 $ 30,111.7 $ 7,008.9 $ 49,346.8 Additions — 2,686.8 4,323.9 1,196.5 8,207.2 Disposals or retirements — — (317.5 ) — (317.5 ) Effect of exchange rate changes — (0.6 ) 3.5 0.3 3.2 Balance at December 31, 2021 $ — $ 14,912.4 $ 34,121.6 $ 8,205.7 $ 57,239.7 Carrying amounts at December 31, 2021 $ 5,379.2 $ 8,621.6 $ 9,529.4 $ 3,291.5 $ 26,821.7 (Concluded) The Company’s goodwill has been tested for impairment at the end of the annual reporting period and the recoverable amount is determined based on the value in use. The value in use was calculated based on the cash flow forecast from the financial budgets covering the future five-year period, and the Company used annual discount rates of 8.0% in both years in its test of impairment as of December 31, 2020 and 2021, to reflect the relevant specific risk in the cash-generating unit. For the years ended December 31, 2019, 2020 and 2021, the Company did not recognize any impairment loss on goodwill.

Loans and Bonds Payable

Loans and Bonds Payable	12 Months Ended
	Dec. 31, 2021
Short-term loans [member]
Statement [LineItems]
Loans and Bonds Payable	18. SHORT-TERM LOANS December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Unsecured loans Amount $ 88,559.0 $ 114,921.3 Loan content US$ (in millions) $ 200.0 $ — EUR (in millions) 2,398.0 3,652.9 Annual interest rate (0.54)%-0.33 % (0.73)%-0 % Maturity date Due by February Due by June
Bonds payable [member]
Statement [LineItems]
Loans and Bonds Payable	19. BONDS PAYABLE December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Domestic unsecured bonds $ 173,197.0 $ 312,448.0 Overseas unsecured bonds 84,291.0 304,414.0 Less: Discounts on bonds payable (782.9 ) (2,391.4 ) Less: Current portion (2,600.0 ) (4,400.0 ) $ 254,105.1 $ 610,070.6 The major terms of domestic unsecured bonds are as follows: Issuance Tranche Issuance Period Total Amount NT$ (In Millions) Coupon Rate Repayment and Interest Payment NT$ unsecured bonds 101-3 — October 2012 to October 2022 $ 4,400.0 1.53 % Bullet repayment; interest payable annually 101-4 B January 2013 to January 2020 10,000.0 1.35 % The same as C January 2013 to January 2023 3,000.0 1.49 % The same as 102-1 B February 2013 to February 2020 11,600.0 1.38 % The same as C February 2013 to February 2023 3,600.0 1.50 % The same as 102-2 A July 2013 to July 2020 10,200.0 1.50 % The same as B July 2013 to July 2023 3,500.0 1.70 % The same as 102-4 D September 2013 to March 2021 2,600.0 1.85 % Bullet repayment; interest payable annually (interest for the six months prior to maturity will accrue on the basis of actual days and be repayable at maturity) E September 2013 to March 2023 5,400.0 2.05 % The same as F September 2013 to September 2023 2,600.0 2.10 % Bullet repayment; interest payable annually 109-1 A March 2020 to March 2025 3,000.0 0.58 % The same as B March 2020 to March 2027 10,500.0 0.62 % The same as C March 2020 to March 2030 10,500.0 0.64 % The same as Issuance Tranche Issuance Period Total Amount Coupon Repayment and Interest Payment 109-2 A April 2020 to April 2025 $ 5,900.0 0.52 % Bullet repayment; interest payable annually B April 2020 to April 2027 10,400.0 0.58 % The same as C April 2020 to April 2030 5,300.0 0.60 % The same as 109-3 A May 2020 to May 2025 4,500.0 0.55 % The same as B May 2020 to May 2027 7,500.0 0.60 % The same as C May 2020 to May 2030 2,400.0 0.64 % The same as 109-4 A July 2020 to July 2025 5,700.0 0.58 % Two equal installments in last two years; interest payable annually B July 2020 to July 2027 6,300.0 0.65 % The same as C July 2020 to July 2030 1,900.0 0.67 % The same as 109-5 A September 2020 to September 2025 4,800.0 0.50 % The same as B September 2020 to September 2027 8,000.0 0.58 % The same as C September 2020 to September 2030 2,800.0 0.60 % The same as 109-6 (green bond) A December 2020 to December 2025 1,600.0 0.40 % The same as B December 2020 to December 2027 5,600.0 0.44 % The same as C December 2020 to December 2030 4,800.0 0.48 % The same as 109-7 A December 2020 to December 2025 1,900.0 0.36 % The same as B December 2020 to December 2027 10,200.0 0.41 % The same as C December 2020 to December 2030 6,400.0 0.45 % The same as 110-1 A March 2021 to March 2026 4,800.0 0.50 % Bullet repayment; interest payable annually B March 2021 to March 2028 11,400.0 0.55 % The same as C March 2021 to March 2031 4,900.0 0.60 % The same as 110-2 A May 2021 to May 2026 5,200.0 0.50 % The same as B May 2021 to May 2028 8,400.0 0.58 % The same as C May 2021 to May 2031 5,600.0 0.65 % The same as Issuance Tranche Issuance Period Total Amount Coupon Repayment and Interest Payment 110-3 A June 2021 to June 2026 $ 6,900.0 0.52 % Bullet repayment; interest payable annually B June 2021 to June 2028 7,900.0 0.58 % The same as C June 2021 to June 2031 4,900.0 0.65 % The same as 110-4 A August 2021 to August 2025 4,000.0 0.485 % The same as B August 2021 to August 2026 8,000.0 0.50 % The same as C August 2021 to August 2028 5,400.0 0.55 % The same as D August 2021 to August 2031 4,200.0 0.62 % The same as 110-6 A October 2021 to April 2026 3,200.0 0.535 % The same as B October 2021 to October 2026 6,900.0 0.54 % The same as C October 2021 to October 2028 4,600.0 0.60 % The same as D October 2021 to October 2031 1,600.0 0.62 % The same as 110-7 A December 2021 to December 2026 7,700.0 0.65 % The same as B December 2021 to June 2027 3,500.0 0.675 % The same as C December 2021 to December 2028 5,500.0 0.72 % The same as (Concluded) Issuance Tranche Issuance Period Total Amount US$ (In Millions) Coupon Rate Repayment and US$ unsecured bonds 109-1 — September 2020 to September 2060 US$ 1,000.0 2.70 % Bullet repayment (callable on the 5th anniversary of the issue date and every anniversary thereafter); interest payable annually 110-5 — September 2021 to September 2051 1,000.0 3.10 % The same as The major terms of overseas unsecured bonds are as follows: Issuance Period Total Amount US$ (In Millions) Coupon Rate Repayment and Interest Payment September 2020 to September 2025 US$ 1,000.0 0.75 % Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually September 2020 to September 2027 750.0 1.00 % The same as September 2020 to September 2030 1,250.0 1.375 % The same as April 2021 to April 2026 1,100.0 1.25 % The same as April 2021 to April 2028 900.0 1.75 % The same as April 2021 to April 2031 1,500.0 2.25 % The same as October 2021 to October 2026 1,250.0 1.75 % The same as October 2021 to October 2031 1,250.0 2.50 % The same as October 2021 to October 2041 1,000.0 3.125 % The same as October 2021 to October 2051 1,000.0 3.25 % The same as The Company issued domestic unsecured bonds during the period from January 1, 2022 to April 1 4 Issuance Tranche Issuance Period Total Amount NT$ (In Millions) Coupon Rate Repayment and Interest Payment NT$ unsecured bonds 111-1 A January 2022 to January 2027 $ 2,100.0 0.63 % Bullet repayment; interest payable annually B January 2022 to January 2029 3,300.0 0.72 % The same as 111-2 A March 2022 to September 2026 3,000.0 0.84 % The same as B March 2022 to March 2027 9,600.0 0.85 % The same as C March 2022 to March 2029 1,600.0 0.90 % The same as
Long-term bank loans [member]
Statement [LineItems]
Loans and Bonds Payable	20. LONG-TERM BANK LOANS December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Unsecured loans $ 2,000.0 $ 3,510.0 Less: Discounts on government grants (32.4 ) (34.2 ) Less: Current portion — (166.7 ) $ 1,967.6 $ 3,309.1 Loan content Annual interest rate 0.4% 0.4%-0.9% Maturity date Due by September Due by September The long-term bank loans of the Company are with preferential interest rates subsidized by the government, and the loans are used to fund capital expenditure qualifying for the subsidy.

Retirement Benefit Plans

Retirement Benefit Plans	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Retirement Benefit Plans	21. RETIREMENT BENEFIT PLANS a. Defined contribution plans The plan under the R.O.C. Labor Pension Act (the “Act”) is deemed a defined contribution plan. Pursuant to the Act, TSMC and VisEra Tech have made monthly contributions equal to 6% of each employee’s monthly salary to employees’ pension accounts. Furthermore, TSMC North America, TSMC Arizona, TSMC China, TSMC Nanjing, TSMC Europe, TSMC Canada and TSMC Technology also make monthly contributions at certain percentages of the basic salary of their employees. Accordingly, the Company recognized expenses of NT$2,609.7 million, NT$2,809.5 million and NT$3,711.0 million for the years ended December 31, 2019, 2020 and 2021, respectively. b. Defined benefit plans TSMC has defined benefit plans under the R.O.C. Labor Standards Law that provide benefits based on an employee’s length of service and average monthly salary for the six-month Funds. Amounts recognized in respect of these defined benefit plans were as follows: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Current service cost $ 135.6 $ 123.3 $ 145.3 Net interest expense 124.0 81.6 47.2 Components of defined benefit costs recognized in profit or loss 259.6 204.9 192.5 Remeasurement on the net defined benefit liability: Return on plan assets (excluding amounts included in net interest expense) (124.4 ) (139.2 ) (73.3 ) Actuarial loss (gain) arising from experience adjustments (438.0 ) 494.1 94.3 Actuarial loss (gain) arising from changes in demographic assumptions (233.2 ) — 277.4 Actuarial loss (gain) arising from changes in financial assumptions 541.7 3,161.9 (540.5 ) Components of defined benefit costs recognized in other comprehensive income (253.9 ) 3,516.8 (242.1 ) Total $ 5.7 $ 3,721.7 $ (49.6 ) The pension costs of the aforementioned defined benefit plans were recognized in profit or loss by the following categories: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Cost of revenue $ 157.8 $ 126.3 $ 124.5 Research and development expenses 72.7 57.3 52.8 General and administrative expenses 25.1 18.2 12.5 Marketing expenses 4.0 3.1 2.7 $ 259.6 $ 204.9 $ 192.5 The amounts arising from the defined benefit obligation of the Company were as follows: December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Present value of defined benefit obligation $ 16,980.3 $ 16,585.5 Fair value of plan assets (5,066.2 ) (5,548.6 ) Net defined benefit liability $ 11,914.1 $ 11,036.9 Movements in the present value of the defined benefit obligation were as follows: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 13,662.7 $ 13,484.1 $ 16,980.3 Current service cost 135.6 123.3 145.3 Interest expense 175.4 118.8 66.7 Remeasurement: Actuarial loss (gain) arising from experience adjustments (438.0 ) 494.1 94.3 Actuarial loss (gain) arising from changes in demographic assumptions (233.2 ) — 277.4 Actuarial loss (gain) arising from changes in financial assumptions 541.7 3,161.9 (540.5 ) Benefits paid from plan assets (344.1 ) (399.0 ) (431.8 ) Benefits paid directly by the Company (16.0 ) (2.9 ) (6.2 ) Balance, end of year $ 13,484.1 $ 16,980.3 $ 16,585.5 Movements in the fair value of the plan assets were as follows: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 4,011.3 $ 4,301.6 $ 5,066.2 Interest income 51.4 37.2 19.5 Remeasurement: Return on plan assets (excluding amounts included in net interest expense) 124.4 139.2 73.3 Contributions from employer 458.6 987.2 821.4 Benefits paid from plan assets (344.1 ) (399.0 ) (431.8 ) Balance, end of year $ 4,301.6 $ 5,066.2 $ 5,548.6 The fair value of the plan assets by major categories at the end of reporting period was as follows: December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Cash $ 632.8 $ 1,001.0 Equity instruments 2,926.7 2,951.8 Debt instruments 1,506.7 1,595.8 $ 5,066.2 $ 5,548.6 The actuarial valuations of the present value of the defined benefit obligation were carried out by qualified actuaries. The principal assumptions of the actuarial valuation were as follows: Measurement Date December 31, 2020 December 31, 2021 Discount rate 0.40% 0.75% Future salary increase rate 3.00% (Note) 3.00% Note: The Company has an additional 20 percent pay raise in 2021. Through the defined benefit plans under the R.O.C. Labor Standards Law, the Company is exposed to the following risks: 1) Investment risk: The pension funds are invested in equity and debt securities, bank deposits, etc. The investment is conducted at the discretion of the government’s designated authorities or under the mandated management. However, under the R.O.C. Labor Standards Law, the rate of return on assets shall not be less than the average interest rate on a two-year 2) Interest risk: A decrease in the government bond interest rate will increase the present value of the defined benefit obligation; however, this will be partially offset by an increase in the return on the debt investments of the plan assets. Assuming a hypothetical decrease in interest rate at the end of the reporting period contributed to a decrease of 0.5% (and not below 0.0%) in the discount rate and all other assumptions were held constant, the present value of the defined benefit obligation would increase by NT$694.7 million and NT$780.5 million as of December 31, 2020 and 2021, respectively. 3) Salary risk: The present value of the defined benefit obligation is calculated by reference to the future salaries of plan participants. As such, an increase in the salary of the plan participants will increase the present value of the defined benefit obligation. Assuming the expected salary rate increases by 0.5% at the end of the reporting period and all other assumptions were held constant, the present value of the defined benefit obligation would increase by NT$836.0 million and NT$759.5 million as of December 31, 2020 and 2021 respectively. The sensitivity analysis presented above may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in assumptions would occur in isolation of one another as some of the assumptions may be correlated. Furthermore, in presenting the above sensitivity analysis, the present value of the defined benefit obligation has been calculated using the projected unit credit method at the end of the reporting period, which is the same as that applied in calculating the defined benefit obligation liability. The Company expects to make contributions of NT$2,269.9 million to the defined benefit plans in the next year starting from December 31, 2021. The weighted average duration of the defined benefit obligation is 9 years.

Equity

Equity	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Equity	22. EQUITY a. Capital stock December 31, December 31, 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 A holder of issued common shares with par value of NT$10 per share is entitled to vote and to receive dividends. The authorized shares include 500.0 million shares allocated for the exercise of employee stock options. As of December 31, 2021, 1,064.2 million ADSs of TSMC were traded on the NYSE. The number of common shares represented by the ADSs was 5,321.2 million shares (one ADS represents five common shares). b. Capital surplus December 31, December 31, NT$ NT$ (In Millions) (In Millions) Additional paid-in $ 24,185.0 $ 24,185.0 From merger 22,804.5 22,804.5 From convertible bonds 8,892.9 8,892.9 From difference between the consideration received and the carrying amount of the subsidiaries’ net assets during actual disposal — 8,406.3 From share of changes in equities of subsidiaries 121.8 113.9 From share of changes in equities of associates 302.5 307.2 Donations 40.5 51.7 $ 56,347.2 $ 64,761.5 Under the R.O.C. relevant laws, the capital surplus generated from the excess of the issuance price over the par value of capital stock (including the stock issued for new capital, mergers and convertible bonds), the difference between the consideration received and the carrying amount of the subsidiaries’ net assets during actual disposal and donations may be used to offset a deficit; in addition, when the Company has no deficit, such capital surplus may be distributed as cash dividends or stock dividends up to a certain percentage of TSMC’s paid-in c. Retained earnings and dividend policy TSMC’s Articles of Incorporation provide that, earnings distribution may be made on a quarterly basis after the close of each quarter. Distribution of earnings by way of cash dividends should be approved by TSMC’s Board of Directors and reported to TSMC’s shareholders in its meeting. When allocating earnings, TSMC shall first estimate and reserve the taxes to be paid, offset its losses, set aside a legal capital reserve at 10% of the remaining earnings (until the accumulated legal capital reserve equals TSMC’s paid-in TSMC’s Articles of Incorporation also provide that profits of TSMC may be distributed by way of cash dividend and/or stock dividend. However, distribution of earnings shall be made preferably by way of cash dividend. Distribution of earnings may also be made by way of stock dividend, provided that the ratio for stock dividend shall not exceed 50% of the total distribution. The legal capital reserve may be used to offset a deficit, or be distributed as dividends in cash or stocks for the portion in excess of 25% of the paid-in Pursuant to existing regulations, the Company is required to set aside additional special capital reserve equivalent to the net debit balance of the other components of stockholders’ equity, such as the accumulated balance of foreign currency translation reserve, unrealized valuation gain or loss from fair value through other comprehensive income financial assets, gain or loss from changes in fair value of hedging instruments in cash flow hedges, etc. For the subsequent decrease in the deduction amount to stockholders’ equity, any special reserve appropriated may be reversed to the extent that the net debit balance reverses. The appropriations of 2019, 2020 and 2021 quarterly earnings have been approved by TSMC’s Board of Directors in its meeting, respectively. The appropriations and cash dividends per share were as follows: First Quarter of 2019 Second Quarter of 2019 Third Quarter of 2019 Fourth Quarter of 2019 NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) Resolution date of TSMC’s Board of Directors in its meeting June 5 2019 August 13 2019 November 12 2019 February 11 2020 Special capital reserve $ (4,724.0 ) $ (3,338.2 ) $ 3,289.2 $ 16,893.0 Cash dividends to shareholders $ 51,860.8 $ 64,826.0 $ 64,826.0 $ 64,826.0 Cash dividends per share (NT$) $ 2.0 $ 2.5 $ 2.5 $ 2.5 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 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 The special capital reserve for 2021 is to be presented for approval in the TSMC’s shareholders’ meeting to be held on June 8, 2022 (expected). d. Others Changes in others were as follows: Year Ended December 31, 2019 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 $ (12,042.4 ) $ (3,429.3 ) $ 23.6 $ (1.8 ) $ (15,449.9 ) Exchange differences arising on translation of foreign operations (14,693.5 ) — — — (14,693.5 ) Unrealized gain (loss) on financial assets at FVTOCI Equity instruments — 334.5 — — 334.5 Debt instruments — 3,097.3 — — 3,097.3 Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal — (162.1 ) — — (162.1 ) Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal — (537.8 ) — — (537.8 ) Loss allowance adjustments from debt instruments — 6.9 — — 6.9 Gain (loss) arising on changes in the fair value of hedging instruments — — (109.6 ) — (109.6 ) Other comprehensive income transferred to profit or loss due to disposal of subsidiary 4.6 — — — 4.6 Transferred to initial carrying amount of hedged items — — 82.3 — 82.3 Share of other comprehensive income (loss) of associates (140.1 ) (11.8 ) (0.1 ) — (152.0 ) Share of unearned stock-based employee compensation of associates — — — 1.6 1.6 Income tax effect — 9.4 — — 9.4 Balance, end of year $ (26,871.4 ) $ (692.9 ) $ (3.8 ) $ (0.2 ) $ (27,568.3 ) 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 ) The aforementioned other equity includes the changes in other equities of TSMC and TSMC’s share of its subsidiaries and associates. e. Treasury stock For TSMC’s shareholders’ interests, TSMC’s Board of Directors approved a share buyback plan on February 15, 2022

Net Revenue

Net Revenue	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Net Revenue	23. NET REVENUE a. Disaggregation of revenue from contracts with customers Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ Product (In Millions) (In Millions) (In Millions) Wafer $ 927,317.3 $ 1,178,456.3 $ 1,405,300.3 Others 142,668.1 160,798.5 182,114.7 $ 1,069,985.4 $ 1,339,254.8 $ 1,587,415.0 Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ Geography (In Millions) (In Millions) (In Millions) Taiwan $ 84,255.2 $ 129,082.9 $ 203,963.7 United States 634,713.0 817,911.0 1,015,996.4 China 208,101.4 233,783.3 164,552.1 Europe, the Middle East and Africa 67,568.2 70,213.4 89,010.1 Japan 57,468.6 63,299.2 71,920.8 Others 17,879.0 24,965.0 41,971.9 $ 1,069,985.4 $ 1,339,254.8 $ 1,587,415.0 The Company categorized the net revenue mainly based on the countries where the customers are headquartered. Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ Platform (In Millions) (In Millions) (In Millions) Smartphone $ 523,612.9 $ 645,303.6 $ 695,091.2 High Performance Computing 315,822.3 439,810.0 587,780.1 Internet of Things 86,342.7 110,355.2 133,006.0 Automotive 47,914.5 44,367.5 67,076.4 Digital Consumer Electronics 53,733.4 54,555.7 55,577.2 Others 42,559.6 44,862.8 48,884.1 $ 1,069,985.4 $ 1,339,254.8 $ 1,587,415.0 Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ Resolution (In Millions) (In Millions) (In Millions) 5-nanometer $ — $ 90,934.5 $ 262,327.4 7-nanometer 249,548.1 394,837.0 440,383.1 10-nanometer 23,266.4 3,403.1 660.0 16-nanometer 186,700.9 197,959.0 191,058.9 20-nanometer 9,535.8 8,450.9 5,668.8 28-nanometer 149,578.7 149,367.7 153,066.6 40/45-nanometer 93,366.3 103,176.5 103,413.6 65-nanometer 69,250.0 61,226.7 66,467.9 90-nanometer 25,624.2 29,380.4 32,260.3 0.11/0.13 micron 22,947.3 33,197.1 40,558.5 0.15/0.18 micron 77,564.5 86,008.5 86,700.3 0.25 micron and above 19,935.1 20,514.9 22,734.9 Wafer revenue $ 927,317.3 $ 1,178,456.3 $ 1,405,300.3 b. Contract balances January 1, 2020 December 31, 2020 December 31, 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Contract liabilities (classified under accrued expenses and other current liabilities) $ 6,784.3 $ 13,775.1 $ 39,762.6 The changes in the contract liability balances primarily result from the timing difference between the satisfaction of performance obligation and the customer’s payment. The Company recognized revenue from the beginning balance of contract liability, which amounted to NT$3,876.6 million, NT$4,737.9 million and NT$11,590.4 million for the years ended December 31, 2019, 2020 and 2021, respectively. c. Temporary receipts from customers December 31, 2021 NT$ (In Millions) Current portion (classified under accrued expenses and other current liabilities) $ 30,612.7 Noncurrent portion (classified under other noncurrent liabilities) 155,381.5 $ 185,994.2 The Company’s temporary receipts from customer are payments made by customers to the Company to retain the Company’s capacity. When the terms and conditions set forth in the agreements are subsequently satisfied, the treatment of temporary receipts will be determined by mutual consent. d. Refund liabilities Estimated sales returns and other allowances is made and adjusted based on historical experience and the consideration of varying contractual terms. As of December 31, 2020 and 2021, the aforementioned refund liabilities amounted to NT$33,194.8 million and NT$41,038.0 million (classified under accrued expenses and other current liabilities), respectively.

Interest Income

Interest Income	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Interest Income	24. INTEREST INCOME Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Interest income Bank deposits $ 11,454.0 $ 5,139.1 $ 2,834.8 Financial assets at FVTPL 339.5 2.5 — Financial assets at FVTOCI 3,476.2 3,121.9 2,192.5 Financial assets at amortized cost 919.7 754.9 681.5 $ 16,189.4 $ 9,018.4 $ 5,708.8

Finance Costs

Finance Costs	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Finance Costs	25. FINANCE COSTS Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Interest expense Corporate bonds $ 1,139.9 $ 1,337.3 $ 5,203.0 Lease liabilities 240.9 227.8 193.3 Bank loans 1,869.4 500.9 17.6 Others 0.7 15.5 0.3 $ 3,250.9 $ 2,081.5 $ 5,414.2

Other Gains and Losses, Net

Other Gains and Losses, Net	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Other Gains and Losses, Net	26. OTHER GAINS AND LOSSES, NET Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Gain on disposal of financial assets, net Investments in debt instruments at FVTOCI $ 537.8 $ 1,439.4 $ 93.2 Loss on disposal of subsidiaries (4.6 ) — — Gain (loss) on financial instruments at FVTPL, net Mandatorily measured at FVTPL (2,360.7 ) 8,244.5 (7,973.6 ) Gain arising from fair value hedges, net 13.1 — — Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) The reversal (accrual) of expected credit loss of financial assets Investments in debt instruments at FVTOCI $ (6.9 ) $ 0.9 $ (1.3 ) Financial assets at amortized cost 5.2 (4.6 ) 4.0 Other gains, net 665.1 426.2 489.7 $ (1,151.0 ) $ 10,106.4 $ (7,388.0 )

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Income Tax	27. INCOME TAX a. Income tax expense recognized in profit or loss Income tax expense consisted of the following: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Current income tax expense Current tax expense recognized in the current year $ 47,135.5 $ 87,452.7 $ 107,694.4 Income tax adjustments on prior years (10,193.8 ) (7,589.4 ) (14,539.5 ) Other income tax adjustments (41.5 ) 150.2 152.2 36,900.2 80,013.5 93,307.1 Deferred income tax benefit The origination and reversal of temporary differences (1,065.1 ) (6,275.2 ) (17,530.0 ) Investment tax credits — — (5,621.7 ) (1,065.1 ) (6,275.2 ) (23,151.7 ) Income tax expense recognized in profit or loss $ 35,835.1 $ 73,738.3 $ 70,155.4 A reconciliation of income before income tax and income tax expense recognized in profit or loss was as follows: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Income before tax $ 389,862.1 $ 584,746.3 $ 663,036.0 Income tax expense at the statutory rate $ 79,056.5 $ 118,831.3 $ 134,595.2 Tax effect of adjusting items: Nondeductible (deductible) items in determining taxable income (4,183.5 ) 1,015.9 11,279.5 Tax-exempt (39,808.1 ) (65,988.1 ) (89,852.9 ) Additional income tax under the Alternative Minimum Tax Act 10,367.9 18,872.8 32,852.7 Additional income tax on unappropriated earnings 7,628.1 14,747.3 18,849.5 The origination and reversal of temporary differences (1,065.1 ) (6,275.2 ) (17,530.0 ) Income tax credits (5,925.4 ) (26.5 ) (5,651.3 ) 46,070.4 81,177.5 84,542.7 Income tax adjustments on prior years (10,193.8 ) (7,589.4 ) (14,539.5 ) Other income tax adjustments (41.5 ) 150.2 152.2 Income tax expense recognized in profit or loss $ 35,835.1 $ 73,738.3 $ 70,155.4 Under the amendment to the R.O.C Statute of Industrial Innovation in 2019, the amounts of unappropriated earnings in 2018 and thereafter used for building or purchasing specific assets or technologies can qualify for deduction when computing the income tax on unappropriated earnings. The income tax adjustments on prior years were primarily due to the difference between the actual and estimated income tax on unappropriated earnings. For the years ended December 31, 2019, 2020 and 2021, the Company applied a tax rate of 20% for entities subject to the R.O.C. Income Tax Law; for other jurisdictions, taxes are calculated using the applicable tax rate for each individual jurisdiction. b. Income tax expense recognized in other comprehensive income Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Deferred income tax benefit (expense) Related to remeasurement of defined benefit obligation $ (30.4 ) $ 422.1 $ (29.1 ) Related to unrealized gain/loss on investments in equity instruments at FVTOCI 9.4 0.6 (56.2 ) Related to gain/loss on cash flow hedges — — (3.4 ) $ (21.0 ) $ 422.7 $ (88.7 ) c. Deferred income tax balance The analysis of deferred income tax assets and liabilities was as follows: December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Deferred income tax assets Temporary differences Depreciation $ 19,354.4 $ 34,720.7 Refund liability 3,755.1 5,986.2 Investment tax credits — 5,621.7 Net defined benefit liability 1,342.1 1,237.1 Unrealized loss on inventories 858.5 899.0 Deferred compensation cost 330.3 374.0 Investments in equity instruments at FVTOCI 66.3 10.1 Others 251.5 305.1 $ 25,958.2 $ 49,153.9 Deferred income tax liabilities Temporary differences Unrealized exchange gains $ (866.5 ) $ (706.3 ) Others (863.4 ) (1,167.6 ) $ (1,729.9 ) $ (1,873.9 ) Year Ended December 31, 2019 Recognized in Balance, Beginning of Year Profit or Loss Other Comprehensive Income Effect of Exchange Rate Changes Balance, End of Year NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Deferred income tax assets Temporary differences Depreciation $ 11,839.2 $ 1,727.8 $ — $ (19.8 ) $ 13,547.2 Refund liability 2,594.0 (443.2 ) — (0.4 ) 2,150.4 Net defined benefit liability 1,084.9 (38.2 ) (30.4 ) — 1,016.3 Unrealized loss on inventories 751.0 (280.8 ) — (0.8 ) 469.4 Deferred compensation cost 271.7 59.4 — (8.0 ) 323.1 Investments in equity instruments at FVTOCI 56.2 0.1 9.4 — 65.7 Others 209.4 151.1 — (4.2 ) 356.3 $ 16,806.4 $ 1,176.2 $ (21.0 ) $ (33.2 ) $ 17,928.4 Deferred income tax liabilities Temporary differences Unrealized exchange gains $ (61.7 ) $ (271.9 ) $ — $ — $ (333.6 ) Others (171.6 ) 160.8 — — (10.8 ) $ (233.3 ) $ (111.1 ) $ — $ — $ (344.4 ) Year Ended December 31, 2020 Recognized in Balance, Beginning of Year Profit or Loss Other Comprehensive Income Effect of Exchange Rate Changes Balance, End of Year NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Deferred income tax assets Temporary differences Depreciation $ 13,547.2 $ 5,824.0 $ — $ (16.8 ) $ 19,354.4 Refund liability 2,150.4 1,606.1 — (1.4 ) 3,755.1 Net defined benefit liability 1,016.3 (96.3 ) 422.1 — 1,342.1 Unrealized loss on inventories 469.4 391.1 — (2.0 ) 858.5 Deferred compensation cost 323.1 27.4 — (20.2 ) 330.3 Investments in equity instruments at FVTOCI 65.7 — 0.6 — 66.3 Others 356.3 (91.6 ) — (13.2 ) 251.5 $ 17,928.4 $ 7,660.7 $ 422.7 $ (53.6 ) $ 25,958.2 Deferred income tax liabilities Temporary differences Unrealized exchange gains $ (333.6 ) $ (532.9 ) $ — $ — $ (866.5 ) Others (10.8 ) (852.6 ) — — (863.4 ) $ (344.4 ) $ (1,385.5 ) $ — $ — $ (1,729.9 ) Year Ended December 31, 2021 Recognized in Balance, Beginning of Year Profit or Loss Other Comprehensive Income Effect of Exchange Rate Changes Balance, End of Year NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Deferred income tax assets Temporary differences Depreciation $ 19,354.4 $ 15,365.7 $ — $ 0.6 $ 34,720.7 Refund liability 3,755.1 2,231.5 — (0.4 ) 5,986.2 Investment tax credits — 5,621.7 — — 5,621.7 Net defined benefit liability 1,342.1 (75.9 ) (29.1 ) — 1,237.1 Unrealized loss on inventories 858.5 41.0 — (0.5 ) 899.0 Deferred compensation cost 330.3 49.2 — (5.5 ) 374.0 Investments in equity instruments at FVTOCI 66.3 — (56.2 ) — 10.1 Others 251.5 59.1 — (5.5 ) 305.1 $ 25,958.2 $ 23,292.3 $ (85.3 ) $ (11.3 ) $ 49,153.9 Deferred income tax liabilities Temporary differences Unrealized exchange gains $ (866.5 ) $ 160.2 $ — $ — $ (706.3 ) Others (863.4 ) (300.8 ) (3.4 ) — (1,167.6 ) $ (1,729.9 ) $ (140.6 ) $ (3.4 ) $ — $ (1,873.9 ) d. The deductible temporary differences for which no deferred income tax assets have been recognized As of December 31, 2020 and 2021, the aggregate deductible temporary differences for which no deferred income tax assets have been recognized amounted to NT$55,521.0 million and NT$66,431.3 million, respectively. e. Unused tax-exemption As of December 31, 2021, the profits generated from the following project of TSMC are exempt from income tax for a five-year period: Tax-exemption Period Construction and expansion of 2009 by TSMC 2018 to 2022 f. The information of unrecognized deferred income tax liabilities associated with investments As of December 31, 2020 and 2021, the aggregate taxable temporary differences associated with investments in subsidiaries not recognized as deferred income tax liabilities amounted to NT$152,827.4 million and NT$177,552.8 million, respectively. g. Income tax examination The tax authorities have examined income tax returns of TSMC through 2019. All investment tax credit adjustments assessed by the tax authorities have been recognized accordingly.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Earnings Per Share	28. EARNINGS PER SHARE Years Ended December 31 2019 2020 2021 (NT$) (NT$) (NT$) Basic EPS $ 13.65 $ 19.70 $ 22.84 Diluted EPS $ 13.65 $ 19.70 $ 22.84 EPS is computed as follows: Amounts (Numerator) NT$ (In Millions) Number of Shares (Denominator) (In Millions) EPS (NT$) Year Ended December 31, 2019 Basic/Diluted EPS Net income available to common shareholders of the parent $ 353,948.0 25,930.3 $ 13.65 Year Ended December 31, 2020 Basic/Diluted EPS Net income available to common shareholders of the parent $ 510,744.0 25,930.3 $ 19.70 Year Ended December 31, 2021 Basic/Diluted EPS Net income available to common shareholders of the parent $ 592,359.2 25,930.3 $ 22.84

Share-Based Payment Arrangement

Share-Based Payment Arrangements	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Share-Based Payment Arrangements	29. SHARE-BASED PAYMENT ARRANGEMENTS a. Employee restricted stock awards The issuance of employee restricted stock awards (RSAs) for year 2021 of no more than 2.6 million common shares has been approved by TSMC’s shareholders’ meeting held on July 26, 2021. The grants will be made free of charge. Under the aforementioned resolution, TSMC’s Board of Directors approved the issuance of RSAs of 1.4 million shares. The grant date and the issuance date will be on March 1, 2022. Vesting conditions of the aforementioned arrangement are as follow: 1) The RSAs granted to a key management personnel can only be vested if • the key management personnel remains employed by TSMC on the last date of each vesting period; • during the vesting period, the key management personnel may not breach any agreement with the TSMC or violate the TSMC’s work rules; and • certain key management personnel performance metrics and the TSMC’s business performance metrics are met. 2) The maximum percentage of granted RSAs that may be vested each year shall be as follows: one-year two-year 3) The maximum number of RSAs that may be vested in each year will be set as 110%, among which 100% will be subject to a calculation based on the TSMC’s relative Total Shareholder Return (”TSR”, including capital gains and dividends) achievement to determine the number of RSAs to be vested; this number will be further subject to a modifier to increase or decrease up to 10% based on the Compensation Committee’s evaluation of the TSMC’s Environmental, Social, and Governance (”ESG”) achievements. The number of shares so calculated should be rounded down to the nearest integral. TSMC’s TSR relative to the TSR of S&P 500 IT Index Ratio of Shares to be Vested Above the Index by X percentage points 50% + X * 2.5%, with the maximum of 100% Equal to the Index 50% Below the Index by X percentage points 50% - X * 2.5%, with the minimum of 0% Restrictions imposed on the key management personnel’ rights in the RSAs before the vesting conditions are fulfilled: 1) During each vesting period, no key management personnel granted RSAs, except for inheritance, may sell, pledge, transfer, give to another person, create any encumbrance on, or otherwise dispose of, any shares under the unvested RSAs. 2) Before the vesting conditions are fulfilled, the attendance, proposal rights, speech rights, voting rights and etc. shall be exercised by the engaged trustee/custodian on the key management personnel’s behalf. Any other shareholder rights including but not limited to the entitlement to any distribution regarding dividends, bonuses and capital reserve, and the subscription right of the new shares issued for any capital increase, are the same as those of holders of common shares of TSMC. 3) Granted RSAs shall be deposited in a trust/custody account. In April b. Cash-settled share-based payment arrangements In February 2022, TSMC executed a compensation plan to grant no more than 0.3 million units of employee cash-settled

Additional Information of Expen

Additional Information of Expenses by Nature	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Additional Information of Expenses by Nature	30. ADDITIONAL INFORMATION OF EXPENSES BY NATURE Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) a.   Depreciation of property, plant and equipment and right-of-use Recognized in cost of revenue $ 256,530.9 $ 299,311.4 $ 386,103.9 Recognized in operating expenses 24,856.7 25,191.3 27,936.2 Recognized in other operating income and expenses 24.2 35.7 147.6 $ 281,411.8 $ 324,538.4 $ 414,187.7 b.  Amortization of intangible assets Recognized in cost of revenue $ 3,069.9 $ 4,837.7 $ 5,574.3 Recognized in operating expenses 2,402.5 2,348.5 2,632.9 $ 5,472.4 $ 7,186.2 $ 8,207.2 c.   Employee benefits expenses Post-employment benefits Defined contribution plans $ 2,609.7 $ 2,809.5 $ 3,711.0 Defined benefit plans 259.6 204.9 192.5 2,869.3 3,014.4 3,903.5 Other employee benefits 107,115.3 137,803.0 161,043.6 $ 109,984.6 $ 140,817.4 $ 164,947.1 Employee benefits expense summarized by function Recognized in cost of revenue $ 64,702.0 $ 83,099.0 $ 98,012.8 Recognized in operating expenses 45,282.6 57,718.4 66,934.3 $ 109,984.6 $ 140,817.4 $ 164,947.1 According to TSMC’s Articles of Incorporation, TSMC shall allocate compensation to directors and profit sharing bonus to employees of TSMC not more than 0.3% and not less than 1% of annual profits during the period, respectively. TSMC accrued profit sharing bonus to employees based on a percentage of net income before income tax, profit sharing bonus to employees and compensation to directors during the period; compensation to directors was expensed based on estimated amount payable. If there is a change in the proposed amounts after the annual consolidated financial statements are authorized for issue, the differences are recorded as a change in accounting estimate. Accrued profit sharing bonus to employees is illustrated below: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Profit sharing bonus to employees $ 23,165.7 $ 34,753.2 $ 35,601.5 TSMC’s profit sharing bonus to employees and compensation to directors for 2019, 2020 and 2021 had been approved by the Board of Directors of TSMC, as illustrated below: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Resolution Date of TSMC’s Board of Directors in its meeting February 11, 2020 February 9, 2021 February 15, 2022 Profit sharing bonus to employees $ 23,165.7 $ 34,753.2 $ 35,601.5 Compensation to directors $ 360.4 $ 509.8 $ 487.5 There is no significant difference between the aforementioned approved amounts and the amounts charged against earnings of 2019, 2020 and 2021, respectively

Cash Flow Information

Cash Flow Information	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Cash Flow Information	31. CASH FLOW INFORMATION a. Non-cash Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Additions of financial assets at FVTOCI $ 257,824.5 $ 268,653.5 $ 253,613.9 Conversion of convertible bonds into equity securities — (120.5 ) — Exchange of equity instruments — — (106.2 ) Changes in accrued expenses and other current liabilities (266.3 ) (5,895.5 ) 2,381.0 Payments for acquisition of financial assets at FVTOCI $ 257,558.2 $ 262,637.5 $ 255,888.7 Disposal of financial assets at FVTOCI $ 229,525.1 $ 269,011.8 $ 251,201.4 Changes in other financial assets 919.4 (2,079.9 ) 3,509.3 Exchange of equity instruments — — (106.2 ) Proceeds from disposal of financial assets at FVTOCI $ 230,444.5 $ 266,931.9 $ 254,604.5 Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Additions of property, plant and equipment $ 564,283.0 $ 525,720.7 $ 835,406.3 Changes in other financial assets 472.5 584.7 1,934.0 Exchange of assets (3,287.1 ) (1.1 ) (3,256.5 ) Changes in payables to contractors and equipment suppliers (100,963.9 ) (19,085.9) 5,153.3 Transferred to initial carrying amount of hedged items (82.3 ) 20.3 (41.4 ) Payments for acquisition of property, plant and equipment $ 460,422.2 $ 507,238.7 $ 839,195.7 Additions of intangible assets $ 9,237.7 $ 12,559.5 $ 9,318.5 Changes in other financial assets 22.2 10.5 2.9 Changes in account payable 70.0 191.4 — Changes in accrued expenses and other current liabilities — (3,219.0 ) (280.7 ) Payments for acquisition of intangible assets $ 9,329.9 $ 9,542.4 $ 9,040.7 b. Reconciliation of liabilities arising from financing activities Non-cash Balance as of January 1, 2019 Financing Cash Flow Foreign Exchange Movement Leases Modifications Other Changes (Note) Balance as of December 31, 2019 NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Short-term loans $ 88,754.7 $ 31,804.3 $ (2,036.7 ) $ — $ — $ 118,522.3 Bonds payable 91,800.0 (34,900.0 ) — — — 56,900.0 Lease liabilities 19,903.6 (3,174.0 ) (73.3 ) 419.7 240.9 17,316.9 Total $ 200,458.3 $ (6,269.7 ) $ (2,110.0 ) $ 419.7 $ 240.9 $ 192,739.2 Non-cash Balance as of Financing Cash Flow Foreign Exchange Movement Leases Modifications Other Changes (Note) Balance as of December 31, 2020 NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Short-term loans $ 118,522.3 $ (31,571.6 ) $ 1,608.3 $ — $ — $ 88,559.0 Bonds payable 56,900.0 204,535.0 (4,758.6 ) — 28.7 256,705.1 Long-term bank loans — 2,000.0 — — (32.4 ) 1,967.6 Lease liabilities 17,316.9 (2,819.7 ) (78.5 ) 7,742.2 227.7 22,388.6 Total $ 192,739.2 $ 172,143.7 $ (3,228.8 ) $ 7,742.2 $ 224.0 $ 369,620.3 Non-cash Balance as of January 1, 2021 Financing Cash Flow Foreign Exchange Movement Leases Modifications Other Changes (Note) Balance as of December 31, 2021 NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Short-term loans $ 88,559.0 $ 35,668.4 $ (8,777.5 ) $ — $ (528.6 ) $ 114,921.3 Bonds payable 256,705.1 361,255.1 (3,646.9 ) — 157.3 614,470.6 Long-term bank loans 1,967.6 1,510.0 — — (1.8 ) 3,475.8 Lease liabilities 22,388.6 (2,178.3 ) (82.3 ) 2,619.4 193.3 22,940.7 Total $ 369,620.3 $ 396,255.2 $ (12,506.7 ) $ 2,619.4 $ (179.8 ) $ 755,808.4 Note: Other changes include discounts on short-term loans, amortization of bonds payable, amortization of long-term bank loan interest subsidy and financial cost of lease liabilities.

Capital Management

Capital Management	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Capital Management	32. CAPITAL MANAGEMENT The Company requires significant amounts of capital to build and expand its production facilities and acquire additional equipment. In consideration of the industry dynamics, the Company manages its capital in a manner to ensure that it has sufficient and necessary financial resources to fund its working capital needs, capital asset purchases, research and development activities, dividend payments, debt service requirements and other business requirements associated with its existing operations over the next 12 months.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Financial Instruments	33. FINANCIAL INSTRUMENTS a. Categories of financial instruments December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Financial assets FVTPL (Note 1) $ 2,259.4 $ 159.0 FVTOCI (Note 2) 129,918.7 129,607.1 Hedging financial assets 0.1 13.5 Amortized cost (Note 3) 826,293.6 1,283,715.7 $ 958,471.8 $ 1,413,495.3 Financial liabilities FVTPL (Note 4) $ 94.1 $ 681.9 Hedging financial liabilities 1.2 9.6 Amortized cost (Note 5) 748,129.3 1,355,957.2 $ 748,224.6 $ 1,356,648.7 Note 1: Financial assets mandatorily measured at FVTPL. Note 2: Including notes and accounts receivable (net), equity and debt investments. Note 3: Including cash and cash equivalents, financial assets at amortized cost, notes and accounts receivable (including related parties), other receivables and refundable deposits. Note 4: Held for trading. Note 5: Including short-term loans, accounts payable (including related parties), payables to contractors and equipment suppliers, cash dividends payable, accrued expenses and other current liabilities, bonds payable, long-term bank loans, guarantee deposits and other noncurrent liabilities. b. Financial risk management objectives The Company manages its exposure to foreign currency risk, interest rate risk, equity price risk, credit risk and liquidity risk with the objective to reduce the potentially adverse effects the market uncertainties may have on its financial performance. The plans for material treasury activities are reviewed by the Audit Committees and/or Board of Directors in accordance with procedures required by relevant regulations or internal controls. During the implementation of such plans, the Company must comply with certain treasury procedures that provide guiding principles for overall financial risk management and segregation of duties. c. Market risk The Company is exposed to the financial market risks, primarily changes in foreign currency exchange rates, interest rates and equity investment prices. A portion of these risks is hedged. Foreign currency risk Substantially all the Company’s sales are denominated in U.S. dollars and over half of its capital expenditures are denominated in currencies other than NT dollars, primarily in U.S. dollars, Japanese yen and Euros. As a result, any significant fluctuations to its disadvantage in the exchanges rate of NT dollar against such currencies, in particular a weakening of U.S. dollar against NT dollar, would have an adverse impact on the revenue and operating profit as expressed in NT dollars. The Company uses foreign currency derivative contracts, such as currency forwards or currency swaps, to protect against currency exchange rate risks associated with non-NT Based on a sensitivity analysis performed on the Company’s total monetary assets and liabilities for the years ended December 31, 2019, 2020 and 2021, a hypothetical adverse foreign currency exchange rate change of 10% would have decreased its net income by NT$2,137.3 million, NT$897.7 million and NT$1,435.3 million, respectively, and decreased its other comprehensive income by NT$107.7 million for the year ended December 2019, after taking into account hedges and offsetting positions. Interest rate risk The Company is exposed to interest rate risks primarily related to its investment portfolio and outstanding debt. Changes in interest rates affect the interest earned on the Company’s cash and cash equivalents and fixed income securities, the fair value of those securities, as well as the interest paid on its debt. The Company’s cash and cash equivalents as well as fixed income investments in both fixed- and floating-rate securities carry a degree of interest rate risk. The majority of the Company’s fixed income investments are fixed-rate securities, which are classified as financial assets at FVTOCI, and may have their fair value adversely affected due to a rise in interest rates. At the same time, if interest rates fall, cash and cash equivalents as well as floating-rate securities may generate less interest income than expected. The Company has entered and may in the future enter into interest rate futures to partially hedge the interest rate risk on its fixed income investments. However, these hedges can offset only a small portion of the financial impact from movements in interest rates. Based on a sensitivity analysis performed on the Company’s fixed income investments at the end of the reporting period, interest rates increase of 100 basis points (1.00%) across all maturities would have decreased the Company’s other comprehensive income by NT$3,516.6 million, NT$3,143.6 million and NT$3,767.1 million for the years ended December 31, 2019, 2020, and 2021, respectively. All of the Company’s short-term debt is floating-rate, hence a rise in interest rates may result in higher interest expense than expected. The majority of the Company’s long-term debt is fixed-rate and measured at amortized cost and as such, changes in interest rates would not affect the future cash flows and the carrying amount. Other price risk The Company is exposed to equity price risk arising from financial assets at FVTOCI. Assuming a hypothetical decrease of 10% in prices of the equity investments at the end of the reporting period for the years ended December 31, 2019, 2020 and 2021, the other comprehensive income would have decreased by NT$401.9 million, NT$446.5 million and NT$595.8 million, respectively. d. Credit risk management Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in financial losses to the Company. The Company is exposed to credit risks from operating activities, primarily accounts receivable, and from investing activities, primarily deposits, fixed-income investments and other financial instruments with banks. Credit risk is managed separately for business related and financial related exposures. As of the end of the reporting period, the Company’s maximum credit risk exposure is equal to the carrying amount of financial assets. Business related credit risk The Company’s accounts receivable are from its customers worldwide. The majority of the Company’s outstanding accounts receivable are not covered by collaterals or guarantees. While the Company has procedures to monitor and manage credit risk exposure on accounts receivable, there is no assurance such procedures will effectively eliminate losses resulting from its credit risk. This risk is heightened during periods when economic conditions worsen. As of December 31, 2021 and 2020, the Company’s ten largest customers accounted for 79% of accounts receivable in both years. The Company considers the concentration of credit risk for the remaining accounts receivable not material. Financial credit risk The Company mitigates its financial credit risk by selecting counterparties with investment grade credit ratings and by limiting the exposure to any individual counterparty. The Company regularly monitors and reviews the limit applied to counterparties and adjusts the limit according to market conditions and the credit standing of the counterparties. The objective of the Company’s investment policy is to achieve a return that will allow the Company to preserve principal and support liquidity requirements. The policy generally requires securities to be investment grade and limits the amount of credit exposure to any one issuer. The Company assesses whether there has been a significant increase in credit risk in the invested securities since initial recognition by reviewing changes in external credit ratings, financial market conditions and material information of the issuers. The Company assesses the 12-month Category Description Basis for Recognizing Expected Credit Loss Expected Credit Loss Ratio Performing Credit rating is investment grade on valuation date 12 months expected credit loss 0—0.1 % Doubtful Credit rating is non-investment grade on valuation date Lifetime expected credit loss-not credit impaired — In default Credit rating is CC or below on valuation date Lifetime expected credit loss-credit impaired — Write-off There is evidence indicating that the debtor is in severe financial difficulty and the Company has no realistic prospect of recovery Amount is written off — For the years ended December 31, 2019, 2020 and 2021, the expected credit loss increased NT$0.6 million, increased NT$1.1 million and decreased NT$3.3 million, respectively. The changes were mainly due to investment portfolio adjustment. e. Liquidity risk management The objective of liquidity risk management is to ensure the Company has sufficient liquidity to fund its business operations over the next 12 months. The Company manages its liquidity risk by maintaining adequate cash and cash equivalents, financial assets at FVTOCI-current, financial assets at amortized cost-current and sufficient cost-efficient funding. The table below summarizes the maturity profile of the Company’s financial liabilities based on contractual undiscounted payments, including principal and interest. Less Than 1 Year 1-3 Years 3-5 Years More Than 5 Years Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) December 31, 2020 Non-derivative Short-term loans $ 88,557.5 $ — $ — $ — $ 88,557.5 Accounts payable (including related parties) 41,095.0 — — — 41,095.0 Payables to contractors and equipment suppliers 157,805.0 — — — 157,805.0 Accrued expenses and other current liabilities 71,995.7 — — — 71,995.7 Bonds payable 5,328.0 27,631.6 59,986.8 207,152.1 300,098.5 Long-term bank loans 8.0 847.4 1,170.9 — 2,026.3 Lease liabilities (including those classified under accrued expenses and other current liabilities) (Note) 2,024.2 3,566.7 3,198.8 15,067.9 23,857.6 366,813.4 32,045.7 64,356.5 222,220.0 685,435.6 Derivative financial instruments Forward exchange contracts Outflows 177,764.2 — — — 177,764.2 Inflows (181,458.0 ) — — — (181,458.0 ) (3,693.8 ) — — — (3,693.8 ) $ 363,119.6 $ 32,045.7 $ 64,356.5 $ 222,220.0 $ 681,741.8 Less Than 1 Year 1-3 Years 3-5 Years More Than 5 Years Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) December 31, 2021 Non-derivative Short-term loans $ 114,767.0 $ — $ — $ — $ 114,767.0 Accounts payable (including related parties) 48,722.8 — — — 48,722.8 Payables to contractors and equipment suppliers 145,742.2 — — — 145,742.2 Accrued expenses and other current liabilities 120,240.4 — — — 120,240.4 Bonds payable 13,580.6 42,801.4 191,458.1 506,505.0 754,345.1 Long-term bank loans 183.7 2,217.1 1,153.9 — 3,554.7 Lease liabilities (including those classified under accrued expenses and other current liabilities) (Note) 2,371.6 3,896.2 3,385.3 14,649.2 24,302.3 Others — 164,991.9 — — 164,991.9 445,608.3 213,906.6 195,997.3 521,154.2 1,376,666.4 Derivative financial instruments Forward exchange contracts Outflows 187,708.0 — — — 187,708.0 Inflows (187,631.9 ) — — — (187,631.9 ) 76.1 — — — 76.1 $ 445,684.4 $ 213,906.6 $ 195,997.3 $ 521,154.2 $ 1,376,742.5 Note: Information about the maturity analysis for lease liabilities more than 5 years: 5-10 Years 10-15 Years 15-20 Years More Than 20 Years Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) December 31, 2020 Lease liabilities $ 7,402.0 $ 5,253.9 $ 2,255.2 $ 156.8 $ 15,067.9 December 31, 2021 Lease liabilities $ 7,513.9 $ 5,043.1 $ 1,972.7 $ 119.5 $ 14,649.2 f. Fair value of financial instruments 1) Fair value measurements recognized in the consolidated statements of financial position Fair value measurements are grouped into Levels 1 to 3 based on the degree to which the fair value is observable: • Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities; • Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and • Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs). The timing of transfers between levels within the fair value hierarchy is at the end of reporting period. 2) Fair value of financial instruments that are measured at fair value on a recurring basis Fair value hierarchy The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis: December 31, 2020 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) Financial assets at FVTPL Mandatorily measured at FVTPL Forward exchange contracts $ — $ 2,259.4 $ — $ 2,259.4 Financial assets at FVTOCI Investments in debt instruments Corporate bonds $ — $ 56,593.6 $ — $ 56,593.6 Agency bonds/Agency mortgage-backed securities — 43,977.1 — 43,977.1 Government bonds 13,279.2 180.3 — 13,459.5 Asset-backed securities — 8,368.3 — 8,368.3 Investments in equity instruments Non-publicly — — 4,514.9 4,514.9 Publicly traded stocks 50.0 — — 50.0 Notes and accounts receivable, net — 2,955.3 — 2,955.3 $ 13,329.2 $ 112,074.6 $ 4,514.9 $ 129,918.7 Hedging financial assets Fair value hedges Interest rate futures contracts $ 0.1 $ — $ — $ 0.1 Financial liabilities at FVTPL Held for trading Forward exchange contracts $ — $ 94.1 $ — $ 94.1 Hedging financial liabilities Fair value hedges Interest rate futures contracts $ 1.2 $ — $ — $ 1.2 Because certain equity investment’s quoted price (unadjusted) in active markets became available in the fourth quarter of 2020, its fair value hierarchy was transferred from Level 2 to Level 1. December 31, 2021 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) Financial assets at FVTPL Mandatorily measured at FVTPL Forward exchange contracts $ — $ 159.0 $ — $ 159.0 December 31, 2021 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) Financial assets at FVTOCI Investments in debt instruments Corporate bonds $ — $ 57,253.2 $ — $ 57,253.2 Agency bonds/Agency mortgage-backed securities — 32,070.1 — 32,070.1 Government bonds 21,267.0 78.8 — 21,345.8 Asset-backed securities — 8,660.4 — 8,660.4 Investments in equity instruments Non-publicly — — 5,887.9 5,887.9 Publicly traded stocks 189.8 — — 189.8 Notes and accounts receivable, net — 4,199.9 — 4,199.9 $ 21,456.8 $ 102,262.4 $ 5,887.9 $ 129,607.1 Hedging financial assets Cash flow hedges Forward interest rate contracts $ — $ 13.5 $ — $ 13.5 Financial liabilities at FVTPL Held for trading Forward exchange contracts $ — $ 681.9 $ — $ 681.9 Hedging financial liabilities Fair value hedges Interest rate futures contracts $ 9.6 $ — $ — $ 9.6 Reconciliation of Level 3 fair value measurements of financial assets The financial assets measured at Level 3 fair value were equity investments classified as financial assets at FVTOCI and financial assets at FVTPL. Reconciliations for the years ended December 31, 2019, 2020 and 2021 are as follows: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 3,910.7 $ 4,208.9 $ 4,514.9 Additions 372.3 175.2 319.2 Recognized in profit or loss — (3.8 ) — Recognized in other comprehensive income or loss 129.5 409.0 1,821.8 Disposals and proceeds from return of capital of investments (76.5 ) (51.1 ) (700.2 ) Transfers out of level 3 (Note) (43.6 ) — — Effect of exchange rate changes (83.5 ) (223.3 ) (67.8 ) Balance, end of year $ 4,208.9 $ 4,514.9 $ 5,887.9 Note: The transfer from Level 3 to Level 2 is because observable market data became available for such equity investment. Valuation techniques and assumptions used in Level 2 fair value measurement The fair values of financial assets and financial liabilities are determined as follows: • The fair values of corporate bonds, agency bonds, agency mortgage-backed securities, asset-backed securities and government bonds are determined by quoted market prices provided by third party pricing services. • The fair values of forward contracts are measured using forward rates and discount rates derived from quoted market prices. • The fair value of accounts receivable classified as at FVTOCI is determined by the present value of future cash flows based on the discount rate that reflects the credit risk of counterparties. Valuation techniques and assumptions used in Level 3 fair value measurement The fair values of non-publicly The asset approach takes into account the net asset value measured at the fair value by independent parties. On December 31, 2020 and 2021, the Company uses unobservable inputs derived from discount for lack of marketability of 10%. When other inputs remain equal, the fair value will decrease by NT$39.0 million and NT$51.4 million, respectively, if discounts for lack of marketability increase by 1%. For the remaining few investments, the market approach is used to arrive at their fair values, for which the recent financing activities of investees, the market transaction prices of the similar companies and market conditions are considered. 3) Fair value of financial instruments that are not measured at fair value Except as detailed in the following table, the Company considers that the carrying amounts of financial instruments in the consolidated financial statements that are not measured at fair value approximate their fair values. Fair value hierarchy The table below sets out the fair value hierarchy for the Company’s financial assets and liabilities which are not required to be measured at fair value: December 31, 2020 Carrying Level 2 Amount Fair Value NT$ NT$ (In Millions) (In Millions) Financial assets Financial assets at amortized costs Corporate bonds $ 10,970.2 $ 11,053.6 Financial liabilities Financial liabilities at amortized costs Bonds payable $ 256,705.1 $ 257,551.2 December 31, 2021 Carrying Level 2 Amount Fair Value NT$ NT$ (In Millions) (In Millions) Financial assets Financial assets at amortized costs Corporate bonds $ 5,307.0 $ 5,318.0 Financial liabilities Financial liabilities at amortized costs Bonds payable $ 614,470.7 $ 613,514.7 Valuation techniques and assumptions used in Level 2 fair value measurement The fair values of corporate bonds and the Company’s bonds payable are determined by quoted market prices provided by third party pricing services.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Related Party Transactions	34. RELATED PARTY TRANSACTIONS Intercompany balances and transactions between TSMC and its subsidiaries, which are related parties of TSMC, have been eliminated upon consolidation; therefore, those items are not disclosed in this note. The following is a summary of significant transactions between the Company and other related parties: a. Related party name and categories Related Party Name Related Party Categories GUC Associates VIS Associates SSMC Associates Xintec Associates TSMC Education and Culture Foundation Other related parties TSMC Charity Foundation Other related parties F - 73 b. Net revenue Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Item Related Party Categories Net revenue from sale of goods Associates $ 6,253.9 $ 8,129.8 $ 8,475.9 c. Purchases Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Related Party Categories Associates $ 6,301.4 $ 7,606.4 $ 7,569.8 d. Receivables from related December 31, December 31, NT$ NT$ (In Millions) (In Millions) Item Related Party Name/Categories Receivables from related GUC $ 370.6 $ 597.8 parties Xintec 187.5 117.5 $ 558.1 $ 715.3 Other receivables from related SSMC $ 45.3 $ 50.4 parties VIS 4.3 11.1 Other associates 1.0 — $ 50.6 $ 61.5 e. Payables to related parties December 31, December 31, NT$ NT$ (In Millions) (In Millions) Item Related Party Name/Categories Payables to related parties Xintec $ 1,358.6 $ 725.3 VIS 311.4 357.2 SSMC 400.8 349.2 Other associates 36.9 5.5 $ 2,107.7 $ 1,437.2 f. Accrued expenses and other current liabilities December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Item Related Party Categories Contract liabilities Associates $ — $ 726.4 g. Others Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Item Related Party Categories Manufacturing expenses Associates $ 2,823.0 $ 5,440.0 $ 5,459.9 The sales prices and payment terms to related parties were not significantly different from those of sales to third parties. For other related party transactions, price and terms were determined in accordance with mutual agreements. The Company leased factory and office from associates. The lease terms and prices were both determined in accordance with mutual agreements. The rental expenses were paid to associates monthly; the related expenses were both classified under manufacturing expenses. h. Compensation of key management personnel The compensation to directors and other key management personnel were as Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Short-term employee benefits $ 1,922.2 $ 2,666.7 $ 2,886.8 Post-employment benefits 2.7 2.3 2.9 $ 1,924.9 $ 2,669.0 $ 2,889.7 The compensation to directors and other key management personnel were determined by the Compensation Committee of TSMC in accordance with the individual performance and market trends.

Pledged Assets

Pledged Assets	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Pledged Assets	35. PLEDGED ASSETS The Company provided certificate of deposits recorded in other financial assets as collateral mainly for building construction, building lease agreements and energy purchase agreements. As of December 31, 2020 and 2021, the aforementioned other financial assets amounted to NT$135.4 million and NT$210.2 million, respectively.

Significant Contingent Liabilit

Significant Contingent Liabilities and Unrecognized Commitments	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Significant Contingent Liabilities and Unrecognized Commitments	36. SIGNIFICANT CONTINGENT LIABILITIES AND Significant contingent liabilities and unrecognized commitments of the a. Under a technical cooperation agreement with Industrial Technology Research Institute, the R.O.C. Government or its designee approved by TSMC can use up to 35% of TSMC’s capacity provided TSMC’s outstanding commitments to its customers are not prejudiced. The term of this agreement is for five years beginning from January 1, 1987 and is automatically renewed for successive periods of five years unless otherwise terminated by either party with one year prior notice. As of December 31, 2021, the R.O.C. Government did not invoke such right. b. Under a Shareholders Agreement entered into with Philips and EDB Investments Pte Ltd. on March 30, 1999, the parties formed a joint venture company, SSMC, which is an integrated circuit foundry in Singapore. TSMC’s equity interest in SSMC was 32%. Nevertheless, in September 2006, Philips spun-off c. TSMC entered into long-term purchase agreements of materials and supplies and agreements of waste disposal with multiple suppliers. The relative minimum fulfillment quantity and price are specified in the agreements. d. TSMC entered into a long-term purchase agreement of equipment. The relative fulfillment quantity and price are specified in the agreement. e. TSMC entered into long-term energy purchase agreements with multiple suppliers. The relative fulfillment period, quantity and price are specified in the agreements. f. Amounts available under unused letters of credit as of December 31, 2020 and 2021 were NT$56.2 million and NT$136.7 million, respectively.

Significant Operation Losses

Significant Operation Losses	12 Months Ended
	Dec. 31, 2021
Disclosure of Significant Operation Losses [Abstract]
Significant Operation Losses	37. SIGNIFICANT OPERATION LOSSES On January 19, 2019, the Company discovered a wafer contamination issue in a fab in Taiwan caused by a batch of unqualified photoresist materials. After investigation, the Company immediately stopped using the unqualified materials. An estimated loss of NT$3,400.0 million related to this event was recognized in cost of revenue for the three months ended March 31, 2019.

Operating Segments Information

Operating Segments Information	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Operating Segments Information	38. OPERATING SEGMENTS INFORMATION a. Operating segments, segment revenue and operating results TSMC’s chief operating decision makers periodically review operating results, focusing on operating income generated by foundry segment. Operating results are used for resource allocation and/or performance assessment. As a result, the Company has only one operating segment, the foundry segment. The foundry segment engages mainly in the manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing of masks. The basis for the measurement of income from operations is the same as that for the preparation of financial statements. Please refer to the consolidated statements of comprehensive income for the related segment revenue and operating results. b. Geographic and major customers’ information were as follows: 1) Geographic information December 31, December 31, 2020 2021 Noncurrent Assets NT$ NT$ Taiwan $ 1,569,080.4 $ 1,953,007.7 United States 9,455.5 41,208.7 China 34,456.4 41,895.2 Europe, the Middle East and Africa 174.2 143.9 Japan 327.2 1,011.0 Others 3.0 0.5 $ 1,613,496.7 $ 2,037,267.0 Noncurrent assets include property, plant and equipment, right-of-use 2) Major customers representing at least 10% of net revenue Years Ended December 31 2019 2020 2021 Amount % Amount % Amount % NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Customer A $ 247,213.3 23 $ 336,775.5 25 $ 405,403.0 26 Customer B NA (Note) NA NA NA 153,740.8 10 Customer C 152,876.9 14 167,390.8 12 NA NA Note: Revenue less than 10% of the Company’s net revenue.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Statement of Compliance	Statement of Compliance The accompanying consolidated financial statements have been prepared in accordance with IFRSs.
Basis of Preparation	Basis of Preparation The accompanying consolidated financial statements have been prepared on the historical cost basis except for financial instruments that are measured at fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for the assets.
Basis of Consolidation	Basis of Consolidation The basis for the consolidated financial statements The consolidated financial statements incorporate the financial statements of TSMC and entities controlled by TSMC (its subsidiaries). Income and expenses of subsidiaries acquired or disposed of are included in the consolidated statements of profit or loss and other comprehensive income from the effective date of acquisition and up to the effective date of disposal, as appropriate. Total comprehensive income of subsidiaries is attributed to the shareholders of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the Company. All intra-group transactions, balances, income and expenses are eliminated in full on consolidation. Changes in the Company’s ownership interests in subsidiaries that do not result in the Company losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the Company’s interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to shareholders of the parent. When the Company loses control of a subsidiary, a gain or loss is recognized in profit or loss and is calculated as the difference between: a. the aggregate of the fair value of consideration received and the fair value of any retained interest at the date when control is lost; and b. the previous carrying amount of the assets (including goodwill), and liabilities of the subsidiary and any non-controlling interest. The Company shall account for all amounts recognized in other comprehensive income in relation to the subsidiary on the same basis as would be required if the Company had directly disposed of the related assets and liabilities. The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the cost on initial recognition of an investment in an associate. The subsidiaries in the consolidated financial statements The detail information of the subsidiaries at the end of reporting period was as follows: Percentage of Ownership Name of Investor Name of Investee Main Businesses and Products Establishment and Operating Location December 31, 2020 December 31, 2021 Note TSMC TSMC North America Sales and marketing of integrated circuits and other semiconductor devices San Jose, California, U.S.A. 100% 100% — TSMC Europe B.V. (TSMC Europe) Customer service and supporting activities Amsterdam, the Netherlands 100% 100% a) TSMC Japan Limited (TSMC Japan) Customer service and supporting activities Yokohama, Japan 100% 100% a) TSMC Design Technology Japan, Inc. (TSMC JDC) Engineering support activities Yokohama, Japan 100% 100% a) TSMC Japan 3DIC R&D Center, Inc. (TSMC 3DIC) Engineering support activities Yokohama, Japan — 100% a), b) TSMC Korea Limited (TSMC Korea) Customer service and supporting activities Seoul, Korea 100% 100% a) TSMC Partners, Ltd. (TSMC Partners) Investing in companies involved in the semiconductor design and manufacturing, and other investment activities Tortola, British Virgin Islands 100% 100% a) TSMC Global, Ltd. (TSMC Global) Investment activities Tortola, British Virgin Islands 100% 100% — TSMC China Company Limited (TSMC China) Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices Shanghai, China 100% 100% — TSMC Nanjing Company Limited (TSMC Nanjing) Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices Nanjing, China 100% 100% — (Continued) Percentage of Ownership Name of Investor Name of Investee Main Businesses and Products Establishment and Operating Location December 31, 2020 December 31, 2021 Note TSMC VisEra Technologies Company Ltd. (VisEra Tech) Research, design, development, manufacturing, sales, packaging and test of color filter Hsin-Chu Taiwan 87% 73% c) TSMC Arizona Corporation (TSMC Arizona) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Phoenix, Arizona, U.S.A 100% 100% d) Japan Advanced Semiconductor Manufacturing, Inc. (JASM) Manufacturing, sales, testing and computer Kumamoto, Japan — 100% a), e) VentureTech Alliance Fund II, L.P. (VTAF II) Investing in technology start-up Cayman Islands 98% 98% a) VentureTech Alliance Fund III, L.P. (VTAF III) Investing in technology start-up Cayman Islands 98% 98% a) Emerging Fund L.P. (Emerging Fund) Investing in technology start-up Cayman Islands — 99.9% a), f) TSMC Partners TSMC Development, Inc. (TSMC Development) Investing in companies involved in semiconductor manufacturing Delaware, U.S.A. 100% 100% — TSMC Technology, Inc. (TSMC Technology) Engineering support activities Delaware, U.S.A. 100% 100% a) TSMC Design Technology Canada Inc. (TSMC Canada) Engineering support activities Ontario, Canada 100% 100% a) TSMC Development WaferTech, LLC (WaferTech) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Washington, U.S.A. 100% 100% — VTAF III Growth Fund Limited (Growth Fund) Investing in technology start-up Cayman Islands 100% 100% a) (Concluded) Note a: This is an immaterial subsidiary for which the consolidated financial statements are not audited by the Company’s independent auditors. Note b: TSMC 3DIC is established in March 2021. Note c: To facilitate VisEra’s IPO in Taiwan, 39.5 million common shares of VisEra at a price of NT$240 were sold by TSMC and an increase of NT$8,406.3 million in capital surplus was recognized. TSMC’s shareholding in VisEra decreased from 87% to 73%. This disposal was accounted for as an equity transaction since the transaction did not change TSMC’s control over VisEra. Note d: Under the terms of the development agreement entered into between TSMC Arizona and the City of Phoenix, the City of Phoenix commits approximately US$205 million toward various public infrastructure projects in the area of the proposed manufacturing facility, conditioned on TSMC Arizona’s achieving a minimum project scale with defined spending and job-creation Note e: JASM is established in December 2021 and has increased its capital in January 2022. After the increase in capital, TSMC’s shareholding in JASM decreased from 100% to 81%. This transaction was accounted for as an equity transaction since the transaction did not change TSMC’s control over JASM. Note f: Emerging fund is established in January 2021.
Foreign Currencies	Foreign Currencies The financial statements of each individual consolidated entity were expressed in the currency which reflected its primary economic environment (functional currency). The functional currency of TSMC and presentation currency of the consolidated financial statements are both New Taiwan Dollars (NT$). In preparing the consolidated financial statements, the operating results and financial positions of each consolidated entity are translated into NT$. In preparing the financial statements of each individual consolidated entity, transactions in currencies other than the entity’s functional currency (foreign currencies) are recognized at the rates of exchange prevailing at the dates of the transactions. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Such exchange differences are recognized in profit or loss in the year in which they arise. Non-monetary non-monetary non-monetary Non-monetary For the purposes of presenting consolidated financial statements, the assets and liabilities of the Company’s foreign operations are translated into NT$ using exchange rates prevailing at the end of each reporting period. Income and expense items are translated at the average exchange rates for the period. Exchange differences arising, if any, are recognized in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).
Classification of Current and Noncurrent Assets and Liabilities	Classification of Current and Noncurrent Assets and Liabilities Current assets are assets held for trading purposes and assets expected to be converted to cash, sold or consumed within one year from the end of the reporting period. Current liabilities are obligations incurred for trading purposes and obligations expected to be settled within one year from the end of the reporting period. Assets and liabilities that are not classified as current are noncurrent assets and liabilities, respectively.
Cash Equivalents	Cash Equivalents Cash equivalents, for the purpose of meeting short-term cash commitments, consist of highly liquid time deposits and investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.
Financial Instruments	Financial Instruments Financial assets and liabilities shall be recognized when the Company becomes a party to the contractual provisions of the instruments. Financial assets and liabilities are initially recognized at fair values. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognized immediately in profit or loss.
Financial Assets	Financial Assets The classification of financial assets depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. Regular way purchases or sales of financial assets are recognized and derecognized on a trade date or settlement date basis for which financial assets were classified in the same way, respectively. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace. a. Category of financial assets and measurement Financial assets are classified into the following categories: financial assets at FVTPL, investments in debt instruments and equity instruments at FVTOCI, and financial assets at amortized cost. 1) Financial asset at FVTPL For certain financial assets which include debt instruments that do not meet the criteria of amortized cost or FVTOCI, it is mandatorily required to measure them at FVTPL. Any gain or loss arising from remeasurement is recognized in profit or loss. The net gain or loss recognized in profit or loss incorporates any interest earned on the financial asset. 2) Investments in debt instruments at FVTOCI Debt instruments with contractual terms specifying that cash flows are solely payments of principal and interest on the principal amount outstanding, together with objective of collecting contractual cash flows and selling the financial assets, are measured at FVTOCI. Interest income calculated using the effective interest method, foreign exchange gains and losses and impairment gains or losses on investments in debt instruments at FVTOCI are recognized in profit or loss. Other changes in the carrying amount of these debt instruments are recognized in other comprehensive income and will be reclassified to profit or loss when these debt instruments are disposed. 3) Investments in equity instruments at FVTOCI On initial recognition, the Company may irrevocably designate investments in equity investments that is not held for trading as at FVTOCI. Investments in equity instruments at FVTOCI are subsequently measured at fair value with gains and losses arising from changes in fair value recognized in other comprehensive income and accumulated in other equity. Dividends on these investments in equity instruments at FVTOCI are recognized in profit or loss when the Company’s right to receive the dividends is established, unless the Company’s rights clearly represent a recovery of part of the cost of the investment. 4) Measured at amortized cost Cash and cash equivalents, debt instrument investments, notes and accounts receivable (including related parties), other receivables and refundable deposits are measured at amortized cost. Debt instruments with contractual terms specifying that cash flows are solely payments of principal and interest on the principal amount outstanding, together with objective of holding financial assets in order to collect contractual cash flows, are measured at amortized cost. Subsequent to initial recognition, financial assets measured at amortized cost are measured at amortized cost, which equals to carrying amount determined by the effective interest method less any impairment loss. b. Impairment of financial assets At the end of each reporting period, a loss allowance for expected credit loss is recognized for financial assets at amortized cost (including accounts receivable) and for investments in debt instruments that are measured at FVTOCI. The loss allowance for accounts receivable is measured at an amount equal to lifetime expected credit losses. For financial assets at amortized cost and investments in debt instruments that are measured at FVTOCI, when the credit risk on the financial instrument has not increased significantly since initial recognition, a loss allowance is recognized at an amount equal to expected credit loss resulting from possible default events of a financial instrument within 12 months after the reporting date. If, on the other hand, there has been a significant increase in credit risk since initial recognition, a loss allowance is recognized at an amount equal to expected credit loss resulting from all possible default events over the expected life of a financial instrument. The Company recognizes an impairment loss in profit or loss for all financial instruments with a corresponding adjustment to their carrying amount through a loss allowance account, except for investments in debt instruments that are measured at FVTOCI, for which the loss allowance is recognized in other comprehensive income and does not reduce the carrying amount of the financial asset. c. Derecognition of financial assets The Company derecognizes a financial asset only when the contractual rights to the cash flows from the financial asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the financial asset to another entity. On derecognition of a financial asset at amortized cost in its entirety, the difference between the asset’s carrying amount and the sum of the consideration received and receivable is recognized in profit or loss. On derecognition of an investment in a debt instrument at FVTOCI, the difference between the asset’s carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss that had been recognized in other comprehensive income is recognized in profit or loss. However, on derecognition of an investment in an equity instrument at FVTOCI, the cumulative gain or loss that had been recognized in other comprehensive income is transferred directly to retained earnings, without recycling through profit or loss.
Financial Liabilities and Equity Instruments	Financial Liabilities and Equity Instruments Classification as debt or equity Debt and equity instruments issued by the Company are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Company are recognized at the proceeds received, net of direct issue costs. Financial liabilities Financial liabilities are subsequently measured either at amortized cost using effective interest method or at FVTPL. Financial liabilities are classified as at fair value through profit or loss when the financial liability is either held for trading or is designated as at fair value through profit or loss. Financial liabilities at fair value through profit or loss are stated at fair value, with any gains or losses arising on remeasurement recognized in profit or loss. Financial liabilities other than those held for trading purposes and designated as at FVTPL are subsequently measured at amortized cost at the end of each reporting period. Derecognition of financial liabilities The Company derecognizes financial liabilities when, and only when, the Company’s obligations are discharged, cancelled or they expire. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss.
Derivative Financial Instruments	Derivative Financial Instruments Derivative financial instruments are initially recognized at fair value at the date the derivative contracts are entered into and are subsequently remeasured to their fair value at the end of each reporting period. The resulting gain or loss is recognized in profit or loss immediately unless the derivative financial instrument is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.
Hedge Accounting	Hedge Accounting a. Fair value hedge The Company designates certain hedging instruments, such as interest rate futures contracts, to partially hedge against the fair value change caused by interest rates fluctuation in the Company’s fixed income investments. Changes in the fair value of hedging instruments that are designated and qualify as fair value hedges are recognized in profit or loss immediately, together with any changes in the fair value of the hedged items that are attributable to the hedged risk. b. Cash flow hedge The Company designates certain hedging instruments, such as forward contracts, to partially hedge its foreign exchange rate risks or interest rate risks associated with certain highly probable forecast transactions (capital expenditures or issuance of debts). The effective portion of changes in the fair value of hedging instruments is recognized in other comprehensive income. When forecast transactions actually take place, the accumulated gains or losses that were recognized in other comprehensive income are removed from equity and included in the initial cost of the hedged items, or reclassified to finance costs of hedged items in the same period or periods during which the hedged expected future cash flows affect profit or loss. The gains or losses from hedging instruments relating to the ineffective portion are recognized immediately in profit or loss. The Company prospectively discontinues hedge accounting only when the hedging relationship ceases to meet the qualifying criteria; for instance, when the hedging instrument expires or is sold, terminated or exercised.
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value. Inventories are recorded at standard cost and adjusted to approximate weighted-average cost at the end of the reporting period. Net realizable value represents the estimated selling price of inventories less all estimated costs of completion and costs necessary to make the sale.
Investments Accounted for Using Equity Method	Investments Accounted for Using Equity Method Investments accounted for using the equity method are investments in associates. An associate is an entity over which the Company has significant influence and that is neither a subsidiary nor a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The operating results and assets and liabilities of associates are incorporated in these consolidated financial statements using the equity method of accounting. Under the equity method, an investment in an associate is initially recognized in the consolidated statements of financial position at cost and adjusted thereafter to recognize the Company’s share of profit or loss and other comprehensive income of the associate as well as the distribution received. The Company also recognizes its share in the changes in the equities of associates. Any excess of the cost of acquisition over the Company’s share of the net fair value of the identifiable assets, liabilities and contingent liabilities of an associate recognized at the date of acquisition is recognized as goodwill, which is included within the carrying amount of the investment. Any excess of the Company’s share of the net fair value of the identifiable assets, liabilities and contingent liabilities over the cost of acquisition, after reassessment, is recognized immediately in profit or loss. When necessary, the entire carrying amount of the investment (including goodwill) is tested for impairment as a single asset by comparing its recoverable amount (higher of value in use and fair value less costs to sell) with its carrying amount. Any impairment loss recognized forms part of the carrying amount of the investment. Any reversal of that impairment loss is recognized to the extent that the recoverable amount of the investment subsequently increases. When the Company subscribes to additional shares in an associate at a percentage different from its existing ownership percentage, the resulting carrying amount of the investment differs from the amount of the Company’s proportionate interest in the net assets of the associate. The Company records such a difference as an adjustment to investments with the corresponding amount charged or credited to capital surplus. If the Company’s ownership interest is reduced due to the additional subscription to the shares of associate by other investors, the proportionate amount of the gains or losses previously recognized in other comprehensive income in relation to that associate shall be reclassified to profit or loss on the same basis as would be required if the associate had directly disposed of the related assets or liabilities. When a consolidated entity transacts with an associate, profits and losses resulting from the transactions with the associate are recognized in the Company’s consolidated financial statements only to the extent of interests in the associate that are not owned by the Company.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment. Costs include any incremental costs that are directly attributable to the construction, acquisition of the item of property, plant and equipment or borrowing costs eligible for capitalization. Property, plant and equipment in the course of construction for production, supply or administrative purposes are carried at cost, less any recognized impairment loss. Such assets are classified to the appropriate categories of property, plant and equipment when completed and ready for intended use. Depreciation of these assets, on the same basis as other identical categories of property, plant and equipment, commences when the assets are available for their intended use. Depreciation is recognized so as to write off the cost of the assets less their residual values over their useful lives, and it is computed using the straight-line method mainly over the following estimated useful lives: land improvements—20 years; buildings (assets used by the Company and assets subject to operating leases)—10 to 20 years; machinery and equipment (assets used by the Company and assets subject to operating leases) - 5 years; and office equipment—5 years. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimates accounted for on a prospective basis. Land is not depreciated. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the assets. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss.
Leases	Leases For a contract that contains a lease component and non-lease non-lease The Company as lessor Rental income from operating lease is recognized on a straight-line basis over the term of the lease. The Company as lessee Except for payments for low-value right-of-use Right-of-use right-of-use Right-of-use Right-of-use right-of-use right-of-use right-of-use Lease liabilities are measured at the present value of the lease payments. Lease payments comprise fixed payments, variable lease payments which depend on an index or a rate and the exercise price of a purchase option if the Company is reasonably certain to exercise that option. The lease payments are discounted using the lessee’s incremental borrowing rates. Subsequently, lease liabilities are measured at amortized cost using the effective interest method, with interest expense recognized over the lease terms. When there is a change in a lease term, a change in future lease payments resulting from a change in an index or a rate used to determine those payments, or a change in the assessment of an option to purchase an underlying asset, the Company remeasures the lease liabilities with a corresponding adjustment to the right-of-use Variable lease payments that do not depend on an index or a rate are recognized as expenses in the periods in which they are incurred.
Intangible Assets	Intangible Assets Goodwill Goodwill arising on an acquisition of a business is carried at cost as established at the date of acquisition of the business less accumulated impairment losses, if any. Other intangible assets Other separately acquired intangible assets with finite useful lives are carried at cost less accumulated amortization and accumulated impairment losses. Amortization is recognized using the straight-line method over the following estimated useful lives: Technology license fees - the estimated life of the technology or the term of the technology transfer contract; software and system design costs - 3 years or contract period; patent and others - the economic life or contract period. The estimated useful life and amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis.
Impairment of Tangible Assets, Right-of-use Assets and Intangible Assets	Impairment of Tangible Assets, Right-of-use Goodwill Goodwill is not amortized and instead is tested for impairment annually, or more frequently when there is an indication that the cash generating unit may be impaired. For the purpose of impairment testing, goodwill is allocated to each of the Company’s cash-generating units or groups of cash-generating units that are expected to benefit from the synergies of the combination. If the recoverable amount of a cash-generating unit is less than its carrying amount, the difference is allocated first to reduce the carrying amount of any goodwill allocated to such cash generating unit and then to the other assets of the cash generating unit pro rata based on the carrying amount of each asset in the cash generating unit. Any impairment loss for goodwill is recognized directly in profit or loss. An impairment loss recognized for goodwill is not reversed in subsequent periods. Tangible assets, right-of-use At the end of each reporting period, the Company reviews the carrying amounts of its tangible assets (property, plant and equipment), right-of-use Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax If the recoverable amount of an asset or cash-generating unit is estimated to be less than its carrying amount, the carrying amount of the asset or cash-generating unit is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss. When an impairment loss subsequently reverses, the carrying amount of the asset or a cash-generating unit is increased to the revised estimate of its recoverable amount, but the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset or cash-generating unit in prior years. A reversal of an impairment loss is recognized immediately in profit or loss.
Revenue Recognition	Revenue Recognition The Company recognizes revenue when performance obligations are satisfied. The performance obligations are satisfied when customers obtain control of the promised goods, which is generally when the goods are delivered to the customers’ specified locations. Revenue from sale of goods is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Estimated sales returns and other allowances is generally made and adjusted based on historical experience and the consideration of varying contractual terms to recognize refund liabilities, which is classified under accrued expenses and other current liabilities . In principle, payment term granted to customers is due 30 days from the invoice date or 30 days from the end of the month of when the invoice is issued. Due to the short term nature of the receivables from sale of goods with the immaterial discounted effect, the Company measures them at the original invoice amounts without discounting.​​​​​​​
Employee Benefits	Employee Benefits Short-term employee benefits Liabilities recognized in respect of short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in exchange for service rendered by employees. Retirement benefits For defined contribution retirement benefit plans, payments to the benefit plan are recognized as an expense when the employees have rendered service entitling them to the contribution. For defined benefit retirement benefit plans, the cost of providing benefit is recognized based on actuarial calculations. Defined benefit costs (including service cost, net interest and remeasurement) under the defined benefit retirement benefit plans are determined using the Projected Unit Credit Method. Service cost (including current service cost), and net interest on the net defined benefit liability (asset) are recognized as employee benefits expense in the period they occur. Remeasurement, comprising actuarial gains and losses and the return on plan assets (excluding interest), is recognized in other comprehensive income in the period in which they occur. Remeasurement recognized in other comprehensive income is reflected immediately in retained earnings and will not be reclassified to profit or loss. Net defined benefit liability represents the actual deficit in the Company’s defined benefit plan.
Taxation	Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. Current tax Income tax on unappropriated earnings (excluding earnings from foreign consolidated subsidiaries) is expensed in the year the earnings arise and adjusted to the extent that distributions are approved by the shareholders in the following year. Adjustments of prior years’ tax liabilities are added to or deducted from the current year’s tax provision. Deferred tax Deferred tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the consolidated financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary differences, net operating loss carryforwards and tax credits for research and development expenses to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Deferred tax liabilities are recognized for taxable temporary differences associated with investments in subsidiaries and associates, except where the Company is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets arising from deductible temporary differences associated with such investments are only recognized to the extent that it is probable that there will be sufficient taxable profits against which to utilize the benefits of the temporary differences and they are expected to reverse in the foreseeable future. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the deferred tax asset to be recovered. The deferred tax assets which originally not recognized is also reviewed at the end of each reporting period and recognized to the extent that it is probable that sufficient taxable profits will be available to allow all or part of the deferred tax asset to be recovered. Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the year in which the liability is settled or the asset is realized, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current and deferred tax for the year Current and deferred tax are recognized in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognized in other comprehensive income or directly in equity, respectively.
Government Grants	Government Grants Government grants are not recognized until there is reasonable assurance that the Company will comply with the conditions attaching to them and that the grants will be received. Government grants whose primary condition is that the Company should purchase, construct or otherwise acquire noncurrent assets (mainly including land use right and depreciable assets) are recognized as a deduction from the carrying amount of the related assets and recognized as a reduced depreciation or amortization charge in profit or loss over the contract period or useful lives of the related assets. Government grants that are receivables as compensation for expenses already incurred are deducted from incurred expenses in the period in which they become receivables.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Detail Information of Subsidiaries	Percentage of Ownership Name of Investor Name of Investee Main Businesses and Products Establishment and Operating Location December 31, 2020 December 31, 2021 Note TSMC TSMC North America Sales and marketing of integrated circuits and other semiconductor devices San Jose, California, U.S.A. 100% 100% — TSMC Europe B.V. (TSMC Europe) Customer service and supporting activities Amsterdam, the Netherlands 100% 100% a) TSMC Japan Limited (TSMC Japan) Customer service and supporting activities Yokohama, Japan 100% 100% a) TSMC Design Technology Japan, Inc. (TSMC JDC) Engineering support activities Yokohama, Japan 100% 100% a) TSMC Japan 3DIC R&D Center, Inc. (TSMC 3DIC) Engineering support activities Yokohama, Japan — 100% a), b) TSMC Korea Limited (TSMC Korea) Customer service and supporting activities Seoul, Korea 100% 100% a) TSMC Partners, Ltd. (TSMC Partners) Investing in companies involved in the semiconductor design and manufacturing, and other investment activities Tortola, British Virgin Islands 100% 100% a) TSMC Global, Ltd. (TSMC Global) Investment activities Tortola, British Virgin Islands 100% 100% — TSMC China Company Limited (TSMC China) Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices Shanghai, China 100% 100% — TSMC Nanjing Company Limited (TSMC Nanjing) Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices Nanjing, China 100% 100% — (Continued) Percentage of Ownership Name of Investor Name of Investee Main Businesses and Products Establishment and Operating Location December 31, 2020 December 31, 2021 Note TSMC VisEra Technologies Company Ltd. (VisEra Tech) Research, design, development, manufacturing, sales, packaging and test of color filter Hsin-Chu Taiwan 87% 73% c) TSMC Arizona Corporation (TSMC Arizona) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Phoenix, Arizona, U.S.A 100% 100% d) Japan Advanced Semiconductor Manufacturing, Inc. (JASM) Manufacturing, sales, testing and computer Kumamoto, Japan — 100% a), e) VentureTech Alliance Fund II, L.P. (VTAF II) Investing in technology start-up Cayman Islands 98% 98% a) VentureTech Alliance Fund III, L.P. (VTAF III) Investing in technology start-up Cayman Islands 98% 98% a) Emerging Fund L.P. (Emerging Fund) Investing in technology start-up Cayman Islands — 99.9% a), f) TSMC Partners TSMC Development, Inc. (TSMC Development) Investing in companies involved in semiconductor manufacturing Delaware, U.S.A. 100% 100% — TSMC Technology, Inc. (TSMC Technology) Engineering support activities Delaware, U.S.A. 100% 100% a) TSMC Design Technology Canada Inc. (TSMC Canada) Engineering support activities Ontario, Canada 100% 100% a) TSMC Development WaferTech, LLC (WaferTech) Manufacturing, sales and testing of integrated circuits and other semiconductor devices Washington, U.S.A. 100% 100% — VTAF III Growth Fund Limited (Growth Fund) Investing in technology start-up Cayman Islands 100% 100% a) (Concluded) Note a: This is an immaterial subsidiary for which the consolidated financial statements are not audited by the Company’s independent auditors. Note b: TSMC 3DIC is established in March 2021. Note c: To facilitate VisEra’s IPO in Taiwan, 39.5 million common shares of VisEra at a price of NT$240 were sold by TSMC and an increase of NT$8,406.3 million in capital surplus was recognized. TSMC’s shareholding in VisEra decreased from 87% to 73%. This disposal was accounted for as an equity transaction since the transaction did not change TSMC’s control over VisEra. Note d: Under the terms of the development agreement entered into between TSMC Arizona and the City of Phoenix, the City of Phoenix commits approximately US$205 million toward various public infrastructure projects in the area of the proposed manufacturing facility, conditioned on TSMC Arizona’s achieving a minimum project scale with defined spending and job-creation Note e: JASM is established in December 2021 and has increased its capital in January 2022. After the increase in capital, TSMC’s shareholding in JASM decreased from 100% to 81%. This transaction was accounted for as an equity transaction since the transaction did not change TSMC’s control over JASM. Note f: Emerging fund is established in January 2021.

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Cash and Cash Equivalents	December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Cash and deposits in banks $ 653,580.6 $ 1,058,808.1 Repurchase agreements 1,750.4 5,275.3 Government bonds 3,716.1 906.8 Commercial paper 1,123.5 — $ 660,170.6 $ 1,064,990.2

Financial Assets and Liabilit_2

Financial Assets and Liabilities at Fair Value through Profit or Loss (Tables)	12 Months Ended
	Dec. 31, 2021
Statement [LineItems]
Summary of Financial Assets and Liabilities at Fair Value through Profit or Loss	December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Financial assets Mandatorily measured at FVTPL Forward exchange contracts $ 2,259.4 $ 159.0 Financial liabilities Held for trading Forward exchange contracts $ 94.1 $ 681.9
Forward exchange contracts [member]
Statement [LineItems]
Outstanding Derivative Contracts for which Hedge Accounting Treatment is not Applied	Outstanding forward exchange contracts consisted of the following: Maturity Date Contract Amount December 31, 2020 Sell NT$ January 2021 March 2021 NT$144,698.0 Sell US$ January 2021 March 2021 US$1,176.9 December 31, 2021 Sell NT$ January 2022 March 2022 NT$132,734.5 Sell US$ January 2022 March 2022 US$2,009.1

Financial Assets at Fair Valu_2

Financial Assets at Fair Value Through Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Financial Assets at Fair Value through Other Comprehensive Income	December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Investments in debt instruments at FVTOCI Corporate bonds $ 56,593.6 $ 57,253.2 Agency bonds/Agency mortgage-backed securities 43,977.1 32,070.1 Government bonds 13,459.5 21,345.8 Asset-backed securities 8,368.3 8,660.4 122,398.5 119,329.5 Investments in equity instruments at FVTOCI Non-publicly 4,514.9 5,887.9 Publicly traded stocks 50.0 189.8 4,564.9 6,077.7 $ 126,963.4 $ 125,407.2 Current $ 122,448.5 $ 119,519.3 Noncurrent 4,514.9 5,887.9 $ 126,963.4 $ 125,407.2

Financial Assets at Amortized_2

Financial Assets at Amortized Cost (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Schedule of Financial Assets at Amortized Cost	December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Corporate bonds $ 10,977.3 $ 5,310.1 Less: Allowance for impairment loss (7.1 ) (3.1 ) $ 10,970.2 $ 5,307.0 Current $ 6,598.0 $ 3,773.6 Noncurrent 4,372.2 1,533.4 $ 10,970.2 $ 5,307.0

Hedging Financial Instruments (

Hedging Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2021
Statement [LineItems]
Summary of hedging financial instruments	December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Financial assets- current Fair value hedges Interest rate futures contracts $ 0.1 $ — Cash flow hedges Forward interest rate contracts — 13.5 $ 0.1 $ 13.5 Financial liabilities- current Fair value hedges Interest rate futures contracts $ 1.2 $ 9.6
Interest rate risk [member]
Statement [LineItems]
Summary of Information Related to Hedged Items	The following tables summarize the information relating to the hedges of interest rate risks. December 31, 2020 Hedging Instruments Contract Amount (US$ in Millions) Maturity Interest rate futures contracts - US Treasury futures US$88.7 March 2021 Hedged Items Asset Carrying Amount Accumulated Amount of Fair Value NT$ NT$ (In Millions) (In Millions) Financial assets at FVTOCI $ 6,198.7 $ 1.1 December 31, 2021 Hedging Instruments Contract Amount (US$ in Millions) Maturity Interest rate futures contracts - US Treasury futures US$53.9 March 2022 Hedged Items Asset Carrying Amount Accumulated Amount of Fair Value NT$ NT$ (In Millions) (In Millions) Financial assets at FVTOCI $ 4,079.3 $ 9.6 The effect for the years ended December 31, 2019, 2020 and 2021 is detailed below: Hedging Instruments/Hedged Items Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Hedging Instruments Interest rate futures contracts - US Treasury futures $ (164.7 ) $ (353.6 ) $ 148.8 Hedged Items Financial assets at FVTOCI 177.8 353.6 (148.8 ) $ 13.1 $ — $ —
Interest rate risk [member] | Forward Interest Rate Contracts [Member]
Statement [LineItems]
Summary of Information Related to Hedged Items	The following tables summarize the information relating to the hedges of interest rate risks. December 31, 2021 Hedging Instruments Contract Amount (In Millions) Maturity Balance in Other Equity Hedges) NT$ (In Millions) Forward interest rate contracts US$ 328.0 January 2022 $ 128.2
Cash flow hedges [member]
Statement [LineItems]
Summary of Hedging Derivative Financial Instruments	The effect for the years ended December 31, 2019, 2020 and 2021 is detailed below: Hedging Instruments/Hedged Items Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Hedging Instruments Forward exchange contracts (capital expenditures) $ (109.6 ) $ 24.1 $ (41.4 ) Forward interest rate contracts (issuance of debts) $ — $ — $ 132.5 Hedged Items Forecast transaction (capital expenditures) $ 109.6 $ (24.1 ) $ 41.4 Forecast transaction (issuance of debts) $ — $ — $ (132.5 )

Notes and Accounts Receivable_2

Notes and Accounts Receivable, Net (Tables)	12 Months Ended
	Dec. 31, 2021
Statement [LineItems]
Summary of Notes and Accounts Receivable, Net	December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) At amortized cost Notes and accounts receivable $ 142,771.6 $ 193,733.2 Less: Loss allowance (246.6 ) (347.0 ) 142,525.0 193,386.2 At FVTOCI 2,955.3 4,199.9 $ 145,480.3 $ 197,586.1
Movements of Allowance for Doubtful Receivables	Movements of the loss allowance for accounts receivable Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 7.3 $ 325.3 $ 246.6 Provision (Reversal) 318.2 (78.5 ) 100.4 Effect of exchange rate changes (0.2 ) (0.2 ) — Balance, end of year $ 325.3 $ 246.6 $ 347.0
Trade accounts and notes receivable [member]
Statement [LineItems]
Aging Analysis of Notes and Accounts Receivable, Net	Aging analysis of notes and accounts receivable December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Not past due $ 140,933.6 $ 191,740.0 Past due Past due within 30 days 4,784.4 6,186.8 Past due 31-60 8.7 6.2 Past due 61-120 0.1 0.1 Past due over 121 days 0.1 — Less: Loss allowance (246.6 ) (347.0 ) $ 145,480.3 $ 197,586.1

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Inventories	December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Finished goods $ 21,705.6 $ 32,562.8 Work in process 91,672.9 137,700.4 Raw materials 14,716.0 11,111.1 Supplies and spare parts 9,258.9 11,728.0 $ 137,353.4 $ 193,102.3
Inventory write downs	Write-down of inventories to net realizable value and reversal of write-down of inventories resulting from the increase in net realizable value were included in the cost of revenue during reporting period. The amounts are illustrated below: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Inventory losses (reversal of write-down of inventories) $ (1,983.0 ) $ 3,664.5 $ 533.0

Investments Accounted for Usi_2

Investments Accounted for Using Equity Method (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Investments in Associates	Associates consisted of the following: Place of Incorporation and Operation Carrying Amount % of Ownership and Voting Rights Held by the Company Name of Associate Principal Activities December 31, December 31, December 31, December 31, NT$ NT$ (In Millions) (In Millions) Vanguard International Semiconductor Corporation (VIS) Manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing and design service of masks Hsinchu, Taiwan $ 8,964.1 $ 10,469.2 28% 28% Systems on Silicon Manufacturing Company Pte Ltd. (SSMC) Manufacturing and sales of integrated circuits and other semiconductor devices Singapore 5,900.2 6,795.7 39% 39% Xintec Inc. (Xintec) Wafer level chip size packaging and wafer level post passivation interconnection service Taoyuan, Taiwan 2,522.3 3,012.3 41% 41% Global Unichip Corporation (GUC) Researching, developing, manufacturing, testing and marketing of integrated circuits Hsinchu, Taiwan 1,315.4 1,462.1 35% 35% Mutual-Pak (Mutual-Pak) Manufacturing of electronic parts, wholesaling and retailing of electronic materials, and researching, developing and testing of RFID New Taipei, Taiwan 28.2 22.9 28% 28% $ 18,730.2 $ 21,762.2
Summary of Market Prices of Investments Accounted for Using Equity Method in Publicly Traded Stocks Calculated by Closing Price at End of Reporting Period	December 31, 2020 December 31, 2021 NT$ NT$ Name of Associate (In Millions) (In Millions) VIS $ 53,849.9 $ 73,347.3 GUC $ 15,827.2 $ 27,359.1 Xintec $ 20,420.2 $ 15,913.3

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Summary of maturity analysis of operating lease payments receivable	The maturity analysis of operating lease payments receivable from the buildings and machinery and equipment is as follows: December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Year 1 $ 149.1 $ 18.0 Year 2 17.0 — $ 166.1 $ 18.0
Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Summary of Property, Plant and Equipment	Land and Land Buildings Machinery and Office Equipment Equipment under Total NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2019 $ 4,011.4 $ 418,151.7 $ 2,728,760.2 $ 48,382.2 $ 172,911.0 $ 3,372,216.5 Additions — 21,448.5 179,798.4 7,415.0 355,621.1 564,283.0 Disposals or retirements — (159.0 ) (17,381.6 ) (1,043.3 ) — (18,583.9 ) Transfers from right-of-use — — 619.8 — — 619.8 Effect of disposal of subsidiary — — — (0.5 ) — (0.5 ) Effect of exchange rate changes (19.6 ) (1,366.2 ) (5,173.8 ) (142.0 ) (237.0 ) (6,938.6 ) Balance at December 31, 2019 $ 3,991.8 $ 438,075.0 $ 2,886,623.0 $ 54,611.4 $ 528,295.1 $ 3,911,596.3 Accumulated depreciation and impairment Balance at January 1, 2019 $ 550.6 $ 217,899.2 $ 2,049,279.0 $ 32,525.1 $ — $ 2,300,253.9 Additions 1.6 26,026.6 246,724.2 6,012.5 — 278,764.9 Disposals or retirements — (144.4 ) (12,880.8 ) (1,042.1 ) — (14,067.3 ) Transfers from right-of-use — — 20.7 — — 20.7 Reversal of impairment — — (301.4 ) — — (301.4 ) Effect of disposal of subsidiary — — — (0.5 ) — (0.5 ) Effect of exchange rate changes (13.5 ) (722.1 ) (4,575.7 ) (76.6 ) — (5,387.9 ) Balance at December 31, 2019 $ 538.7 $ 243,059.3 $ 2,278,266.0 $ 37,418.4 $ — $ 2,559,282.4 Carrying amounts at December 31, 2019 $ 3,453.1 $ 195,015.7 $ 608,357.0 $ 17,193.0 $ 528,295.1 $ 1,352,313.9 Cost Balance at January 1, 2020 $ 3,991.8 $ 438,075.0 $ 2,886,623.0 $ 54,611.4 $ 528,295.1 $ 3,911,596.3 Additions (deductions) — 84,882.5 729,943.3 15,112.9 (304,218.0 ) 525,720.7 Disposals or retirements — (41.5 ) (6,397.3 ) (734.1 ) — (7,172.9 ) Transfers from assets subject to operating leases — 23.1 — — — 23.1 Transfers to assets subject to operating leases — — (1,199.0 ) — — (1,199.0 ) Effect of exchange rate changes (49.2 ) (491.7 ) (1,964.3 ) (127.5 ) (111.7 ) (2,744.4 ) Balance at December 31, 2020 $ 3,942.6 $ 522,447.4 $ 3,607,005.7 $ 68,862.7 $ 223,965.4 $ 4,426,223.8 Accumulated depreciation and impairment Balance at January 1, 2020 $ 538.7 $ 243,059.3 $ 2,278,266.0 $ 37,418.4 $ — $ 2,559,282.4 Additions 1.5 29,209.1 285,393.6 7,216.9 — 321,821.1 Disposals or retirements — (27.9 ) (6,012.9 ) (732.4 ) — (6,773.2 ) Transfers from assets subject to operating leases — 8.2 — — — 8.2 Transfers to assets subject to operating leases — — (202.6 ) — — (202.6 ) Impairment — — 10.2 — — 10.2 Effect of exchange rate changes (34.1 ) (449.2 ) (1,924.3 ) (100.6 ) — (2,508.2 ) Balance at December 31, 2020 $ 506.1 $ 271,799.5 $ 2,555,530.0 $ 43,802.3 $ — $ 2,871,637.9 Carrying amounts at December 31, 2020 $ 3,436.5 $ 250,647.9 $ 1,051,475.7 $ 25,060.4 $ 223,965.4 $ 1,554,585.9 Land and Land Improvements Buildings Machinery and Office Equipment Equipment under Installation and Construction in Progress Total NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2021 $ 3,942.6 $ 522,447.4 $ 3,607,005.7 $ 68,862.7 $ 223,965.4 $ 4,426,223.8 Additions 2,587.2 53,971.3 401,659.0 7,643.0 369,545.8 835,406.3 Disposals or retirements — (41.1 ) (26,192.2 ) (333.4 ) — (26,566.7 ) Transfers from assets subject to operating leases — 35.5 1,443.6 — — 1,479.1 Transfers to assets subject to operating leases — — (244.6 ) — — (244.6 ) Effect of exchange rate changes (41.6 ) 184.7 1,077.7 (18.1 ) (355.5 ) 847.2 Balance at December 31, 2021 $ 6,488.2 $ 576,597.8 $ 3,984,749.2 $ 76,154.2 $ 593,155.7 $ 5,237,145.1 Accumulated depreciation and impairment Balance at January 1, 2021 $ 506.1 $ 271,799.5 $ 2,555,530.0 $ 43,802.3 $ — $ 2,871,637.9 Additions 1.3 34,331.6 368,777.7 8,373.3 — 411,483.9 Disposals or retirements — (36.5 ) (22,230.1 ) (332.6 ) — (22,599.2 ) Transfers from assets subject to operating leases — 15.1 436.8 — — 451.9 Transfers to assets subject to operating leases — — (68.3 ) — — (68.3 ) Impairment — — 274.4 — — 274.4 Effect of exchange rate changes (7.6 ) 55.6 818.9 (16.4 ) — 850.5 Balance at December 31, 2021 $ 499.8 $ 306,165.3 $ 2,903,539.4 $ 51,826.6 $ — $ 3,262,031.1 Carrying amounts at December 31, 2021 $ 5,988.4 $ 270,432.5 $ 1,081,209.8 $ 24,327.6 $ 593,155.7 $ 1,975,114.0
Property, plant and equipment subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Summary of Property, Plant and Equipment	Buildings Machinery and Total NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2019 $ 562.6 $ — $ 562.6 Balance at December 31, 2019 $ 562.6 $ — $ 562.6 Accumulated depreciation Balance at January 1, 2019 $ 474.9 $ — $ 474.9 Additions 24.2 — 24.2 Balance at December 31, 2019 $ 499.1 $ — $ 499.1 Carrying amounts at December 31, 2019 $ 63.5 $ — $ 63.5 Cost Balance at January 1, 2020 $ 562.6 $ — $ 562.6 Disposals or retirements (311.9 ) — (311.9 ) Transfers to assets used by the Company (23.1 ) — (23.1 ) Transfers from assets used by the Company — 1,199.0 1,199.0 Balance at December 31, 2020 $ 227.6 $ 1,199.0 $ 1,426.6 Accumulated depreciation Balance at January 1, 2020 $ 499.1 $ — $ 499.1 Additions 16.3 19.4 35.7 Disposals or retirements (305.8 ) — (305.8 ) Transfers to assets used by the Company (8.2 ) — (8.2 ) Transfers from assets used by the Company — 202.6 202.6 Balance at December 31, 2020 $ 201.4 $ 222.0 $ 423.4 Carrying amounts at December 31, 2020 $ 26.2 $ 977.0 $ 1,003.2 Cost Balance at January 1, 2021 $ 227.6 $ 1,199.0 $ 1,426.6 Transfers to assets used by the Company (35.5 ) (1,443.6 ) (1,479.1 ) Transfers from assets used by the Company — 244.6 244.6 Balance at December 31, 2021 $ 192.1 $ — $ 192.1 Accumulated depreciation Balance at January 1, 2021 $ 201.4 $ 222.0 $ 423.4 Additions 1.1 146.5 147.6 Transfers to assets used by the Company (15.1 ) (436.8 ) (451.9 ) Transfers from assets used by the Company — 68.3 68.3 Balance at December 31, 2021 $ 187.4 $ — $ 187.4 Carrying amounts at December 31, 2021 $ 4.7 $ — $ 4.7
Property plant and equipment including subject and not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Summary of Property, Plant and Equipment	December 31, 2019 December 31, 2020 December 31, 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Assets used by the Company $ 1,352,313.9 $ 1,554,585.9 $ 1,975,114.0 Assets subject to operating leases 63.5 1,003.2 4.7 $ 1,352,377.4 $ 1,555,589.1 $ 1,975,118.7

Lease Arrangements (Tables)

Lease Arrangements (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Right-of-use assets	a. Right-of-use December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Carrying amounts Land $ 25,141.9 $ 29,778.6 Buildings 2,544.8 2,918.1 Machinery and equipment — 3.4 Office equipment 41.8 34.3 $ 27,728.5 $ 32,734.4 Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Additions to right-of-use $ 1,033.0 $ 13,481.2 $ 7,769.8 Depreciation of right-of-use Land $ 957.1 $ 1,312.9 $ 1,825.7 Buildings 458.8 569.5 707.9 Machinery and equipment 1,184.4 775.8 0.5 Office equipment 22.4 23.4 22.1 $ 2,622.7 $ 2,681.6 $ 2,556.2 Income from subleasing right-of-use $ 55.0 $ 79.6 $ 82.0
Lease liabilities	b.  Lease liabilities December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Carrying amounts Current portion (classified under accrued expenses and other current liabilities) $ 1,828.0 $ 2,176.5 Noncurrent portion 20,560.6 20,764.2 $ 22,388.6 $ 22,940.7
Ranges of discount rates for lease liabilities	Ranges of discount rates for lease liabilities are as follows: December 31, 2020 December 31, 2021 Land 0.48%-2.14% 0.39%-2.14 % Buildings 0.54%-3.88% 0.39%-3.88 % Machinery and equipment — 0.71% Office equipment 0.28%-3.88% 0.28%-3.88 %
Maturity analysis of lease payments receivable	The maturity analysis of lease payments receivable under operating subleases is as follows: December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Year 1 $ 144.1 $ 60.8
Other lease information	e. Other lease information Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Expenses relating to short-term leases $ 5,007.1 $ 3,153.5 $ 5,250.3 Expenses relating to variable lease payments not included in the measurement of lease liabilities $ 195.1 $ 257.0 $ 168.7 Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Total cash outflow for leases $ 7,724.4 $ 6,354.6 $ 7,510.8

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Intangible Assets	Goodwill Technology License Fees Software and System Design Costs Patent and Others Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2019 $ 5,795.5 $ 10,974.5 $ 29,594.6 $ 7,656.3 $ 54,020.9 Additions — 4,879.6 3,710.4 647.8 9,237.8 Disposals or retirements — — (260.9 ) — (260.9 ) Effect of exchange rate changes (102.1 ) 0.9 (20.1 ) (1.2 ) (122.5 ) Balance at December 31, 2019 $ 5,693.4 $ 15,855.0 $ 33,024.0 $ 8,302.9 $ 62,875.3 Accumulated amortization and impairment Balance at January 1, 2019 $ — $ 8,756.0 $ 23,023.7 $ 5,239.1 $ 37,018.8 Additions — 1,066.9 3,747.3 658.2 5,472.4 Disposals or retirements — — (258.6 ) — (258.6 ) Effect of exchange rate changes — 0.9 (10.3 ) (0.9 ) (10.3 ) Balance at December 31, 2019 $ — $ 9,823.8 $ 26,502.1 $ 5,896.4 $ 42,222.3 Carrying amounts at December 31, 2019 $ 5,693.4 $ 6,031.2 $ 6,521.9 $ 2,406.5 $ 20,653.0 Cost Balance at January 1, 2020 $ 5,693.4 $ 15,855.0 $ 33,024.0 $ 8,302.9 $ 62,875.3 Additions — 6,308.9 3,275.8 2,974.8 12,559.5 Disposals or retirements — — (60.5 ) — (60.5 ) Effect of exchange rate changes (256.8 ) (2.2 ) (0.3 ) (0.1 ) (259.4 ) Balance at December 31, 2020 $ 5,436.6 $ 22,161.7 $ 36,239.0 $ 11,277.6 $ 75,114.9 Accumulated amortization and impairment Balance at January 1, 2020 $ — $ 9,823.8 $ 26,502.1 $ 5,896.4 $ 42,222.3 Additions — 2,404.5 3,669.2 1,112.5 7,186.2 Disposals or retirements — — (59.9 ) — (59.9 ) Effect of exchange rate changes — (2.1 ) 0.3 — (1.8 ) Balance at December 31, 2020 $ — $ 12,226.2 $ 30,111.7 $ 7,008.9 $ 49,346.8 Carrying amounts at December 31, 2020 $ 5,436.6 $ 9,935.5 $ 6,127.3 $ 4,268.7 $ 25,768.1 Goodwill Technology License Fees Software and System Design Costs Patent and Others Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Cost Balance at January 1, 2021 $ 5,436.6 $ 22,161.7 $ 36,239.0 $ 11,277.6 $ 75,114.9 Additions — 1,372.8 7,726.2 219.5 9,318.5 Disposals or retirements — — (318.7 ) — (318.7 ) Effect of exchange rate changes (57.4 ) (0.5 ) 4.5 0.1 (53.3 ) Balance at December 31, 2021 $ 5,379.2 $ 23,534.0 $ 43,651.0 $ 11,497.2 $ 84,061.4 Accumulated amortization and impairment Balance at January 1, 2021 $ — $ 12,226.2 $ 30,111.7 $ 7,008.9 $ 49,346.8 Additions — 2,686.8 4,323.9 1,196.5 8,207.2 Disposals or retirements — — (317.5 ) — (317.5 ) Effect of exchange rate changes — (0.6 ) 3.5 0.3 3.2 Balance at December 31, 2021 $ — $ 14,912.4 $ 34,121.6 $ 8,205.7 $ 57,239.7 Carrying amounts at December 31, 2021 $ 5,379.2 $ 8,621.6 $ 9,529.4 $ 3,291.5 $ 26,821.7

Loans and Bonds Payable (Tables

Loans and Bonds Payable (Tables)	12 Months Ended
	Dec. 31, 2021
Short-term loans [member]
Statement [LineItems]
Summary of Loans and Bonds Payable	December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Unsecured loans Amount $ 88,559.0 $ 114,921.3 Loan content US$ (in millions) $ 200.0 $ — EUR (in millions) 2,398.0 3,652.9 Annual interest rate (0.54)%-0.33 % (0.73)%-0 % Maturity date Due by February Due by June
Bonds payable [member]
Statement [LineItems]
Summary of Loans and Bonds Payable	December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Domestic unsecured bonds $ 173,197.0 $ 312,448.0 Overseas unsecured bonds 84,291.0 304,414.0 Less: Discounts on bonds payable (782.9 ) (2,391.4 ) Less: Current portion (2,600.0 ) (4,400.0 ) $ 254,105.1 $ 610,070.6
Summary of Domestic Unsecured Bonds And Overseas Unsecured Bonds	The Company issued domestic unsecured bonds during the period from January 1, 2022 to April 1 4 Issuance Tranche Issuance Period Total Amount NT$ (In Millions) Coupon Rate Repayment and Interest Payment NT$ unsecured bonds 111-1 A January 2022 to January 2027 $ 2,100.0 0.63 % Bullet repayment; interest payable annually B January 2022 to January 2029 3,300.0 0.72 % The same as 111-2 A March 2022 to September 2026 3,000.0 0.84 % The same as B March 2022 to March 2027 9,600.0 0.85 % The same as C March 2022 to March 2029 1,600.0 0.90 % The same as
Bonds payable [member] | Taiwan [member]
Statement [LineItems]
Summary of Loans and Bonds Payable	The major terms of domestic unsecured bonds are as follows: Issuance Tranche Issuance Period Total Amount NT$ (In Millions) Coupon Rate Repayment and Interest Payment NT$ unsecured bonds 101-3 — October 2012 to October 2022 $ 4,400.0 1.53 % Bullet repayment; interest payable annually 101-4 B January 2013 to January 2020 10,000.0 1.35 % The same as C January 2013 to January 2023 3,000.0 1.49 % The same as 102-1 B February 2013 to February 2020 11,600.0 1.38 % The same as C February 2013 to February 2023 3,600.0 1.50 % The same as 102-2 A July 2013 to July 2020 10,200.0 1.50 % The same as B July 2013 to July 2023 3,500.0 1.70 % The same as 102-4 D September 2013 to March 2021 2,600.0 1.85 % Bullet repayment; interest payable annually (interest for the six months prior to maturity will accrue on the basis of actual days and be repayable at maturity) E September 2013 to March 2023 5,400.0 2.05 % The same as F September 2013 to September 2023 2,600.0 2.10 % Bullet repayment; interest payable annually 109-1 A March 2020 to March 2025 3,000.0 0.58 % The same as B March 2020 to March 2027 10,500.0 0.62 % The same as C March 2020 to March 2030 10,500.0 0.64 % The same as (Continued) Issuance Tranche Issuance Period Total Amount Coupon Repayment and Interest Payment 109-2 A April 2020 to April 2025 $ 5,900.0 0.52 % Bullet repayment; interest payable annually B April 2020 to April 2027 10,400.0 0.58 % The same as C April 2020 to April 2030 5,300.0 0.60 % The same as 109-3 A May 2020 to May 2025 4,500.0 0.55 % The same as B May 2020 to May 2027 7,500.0 0.60 % The same as C May 2020 to May 2030 2,400.0 0.64 % The same as 109-4 A July 2020 to July 2025 5,700.0 0.58 % Two equal installments in last two years; interest payable annually B July 2020 to July 2027 6,300.0 0.65 % The same as C July 2020 to July 2030 1,900.0 0.67 % The same as 109-5 A September 2020 to September 2025 4,800.0 0.50 % The same as B September 2020 to September 2027 8,000.0 0.58 % The same as C September 2020 to September 2030 2,800.0 0.60 % The same as 109-6 (green bond) A December 2020 to December 2025 1,600.0 0.40 % The same as B December 2020 to December 2027 5,600.0 0.44 % The same as C December 2020 to December 2030 4,800.0 0.48 % The same as 109-7 A December 2020 to December 2025 1,900.0 0.36 % The same as B December 2020 to December 2027 10,200.0 0.41 % The same as C December 2020 to December 2030 6,400.0 0.45 % The same as 110-1 A March 2021 to March 2026 4,800.0 0.50 % Bullet repayment; interest payable annually B March 2021 to March 2028 11,400.0 0.55 % The same as C March 2021 to March 2031 4,900.0 0.60 % The same as 110-2 A May 2021 to May 2026 5,200.0 0.50 % The same as B May 2021 to May 2028 8,400.0 0.58 % The same as C May 2021 to May 2031 5,600.0 0.65 % The same as (Continued) Issuance Tranche Issuance Period Total Amount Coupon Repayment and Interest Payment 110-3 A June 2021 to June 2026 $ 6,900.0 0.52 % Bullet repayment; interest payable annually B June 2021 to June 2028 7,900.0 0.58 % The same as C June 2021 to June 2031 4,900.0 0.65 % The same as 110-4 A August 2021 to August 2025 4,000.0 0.485 % The same as B August 2021 to August 2026 8,000.0 0.50 % The same as C August 2021 to August 2028 5,400.0 0.55 % The same as D August 2021 to August 2031 4,200.0 0.62 % The same as 110-6 A October 2021 to April 2026 3,200.0 0.535 % The same as B October 2021 to October 2026 6,900.0 0.54 % The same as C October 2021 to October 2028 4,600.0 0.60 % The same as D October 2021 to October 2031 1,600.0 0.62 % The same as 110-7 A December 2021 to December 2026 7,700.0 0.65 % The same as B December 2021 to June 2027 3,500.0 0.675 % The same as C December 2021 to December 2028 5,500.0 0.72 % The same as (Concluded) Issuance Tranche Issuance Period Total Amount US$ (In Millions) Coupon Rate Repayment and US$ unsecured bonds 109-1 — September 2020 to September 2060 US$ 1,000.0 2.70 % Bullet repayment (callable on the 5th anniversary of the issue date and every anniversary thereafter); interest payable annually 110-5 — September 2021 to September 2051 1,000.0 3.10 % The same as
Bonds payable [member] | Overseas [member]
Statement [LineItems]
Summary of Loans and Bonds Payable	The major terms of overseas unsecured bonds are as follows: Issuance Period Total Amount US$ (In Millions) Coupon Rate Repayment and Interest Payment September 2020 to September 2025 US$ 1,000.0 0.75 % Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually September 2020 to September 2027 750.0 1.00 % The same as September 2020 to September 2030 1,250.0 1.375 % The same as April 2021 to April 2026 1,100.0 1.25 % The same as April 2021 to April 2028 900.0 1.75 % The same as April 2021 to April 2031 1,500.0 2.25 % The same as October 2021 to October 2026 1,250.0 1.75 % The same as October 2021 to October 2031 1,250.0 2.50 % The same as October 2021 to October 2041 1,000.0 3.125 % The same as October 2021 to October 2051 1,000.0 3.25 % The same as
Long-term bank loans [member]
Statement [LineItems]
Summary of Loans and Bonds Payable	December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Unsecured loans $ 2,000.0 $ 3,510.0 Less: Discounts on government grants (32.4 ) (34.2 ) Less: Current portion — (166.7 ) $ 1,967.6 $ 3,309.1 Loan content Annual interest rate 0.4% 0.4%-0.9% Maturity date Due by September Due by September

Retirement Benefit Plans (Table

Retirement Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2021
Statement [LineItems]
Amounts Recognized in Consolidated Statements of Profit or Loss and Other Comprehensive Income of Defined Benefit Plans	Amounts recognized in respect of these defined benefit plans were as follows: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Current service cost $ 135.6 $ 123.3 $ 145.3 Net interest expense 124.0 81.6 47.2 Components of defined benefit costs recognized in profit or loss 259.6 204.9 192.5 Remeasurement on the net defined benefit liability: Return on plan assets (excluding amounts included in net interest expense) (124.4 ) (139.2 ) (73.3 ) Actuarial loss (gain) arising from experience adjustments (438.0 ) 494.1 94.3 Actuarial loss (gain) arising from changes in demographic assumptions (233.2 ) — 277.4 Actuarial loss (gain) arising from changes in financial assumptions 541.7 3,161.9 (540.5 ) Components of defined benefit costs recognized in other comprehensive income (253.9 ) 3,516.8 (242.1 ) Total $ 5.7 $ 3,721.7 $ (49.6 )
Pension Costs of Defined Benefit Plans Recognized in Profit or Loss by Categories	The pension costs of the aforementioned defined benefit plans were recognized in profit or loss by the following categories: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Cost of revenue $ 157.8 $ 126.3 $ 124.5 Research and development expenses 72.7 57.3 52.8 General and administrative expenses 25.1 18.2 12.5 Marketing expenses 4.0 3.1 2.7 $ 259.6 $ 204.9 $ 192.5
Funded Status of Defined Benefit Plans, Movements in Present Value of Defined Benefit Obligation and Fair Value of Plan Assets	The amounts arising from the defined benefit obligation of the Company were as follows: December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Present value of defined benefit obligation $ 16,980.3 $ 16,585.5 Fair value of plan assets (5,066.2 ) (5,548.6 ) Net defined benefit liability $ 11,914.1 $ 11,036.9
Fair Value of Plan Assets by Major Categories	The fair value of the plan assets by major categories at the end of reporting period was as follows: December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Cash $ 632.8 $ 1,001.0 Equity instruments 2,926.7 2,951.8 Debt instruments 1,506.7 1,595.8 $ 5,066.2 $ 5,548.6
Principal Assumptions for Actuarial Valuation of Present Value of Defined Benefit Obligation	The actuarial valuations of the present value of the defined benefit obligation were carried out by qualified actuaries. The principal assumptions of the actuarial valuation were as follows: Measurement Date December 31, 2020 December 31, 2021 Discount rate 0.40% 0.75% Future salary increase rate 3.00% (Note) 3.00% Note: The Company has an additional 20 percent pay raise in 2021.
Present value of defined benefit obligation [member]
Statement [LineItems]
Funded Status of Defined Benefit Plans, Movements in Present Value of Defined Benefit Obligation and Fair Value of Plan Assets	Movements in the present value of the defined benefit obligation were as follows: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 13,662.7 $ 13,484.1 $ 16,980.3 Current service cost 135.6 123.3 145.3 Interest expense 175.4 118.8 66.7 Remeasurement: Actuarial loss (gain) arising from experience adjustments (438.0 ) 494.1 94.3 Actuarial loss (gain) arising from changes in demographic assumptions (233.2 ) — 277.4 Actuarial loss (gain) arising from changes in financial assumptions 541.7 3,161.9 (540.5 ) Benefits paid from plan assets (344.1 ) (399.0 ) (431.8 ) Benefits paid directly by the Company (16.0 ) (2.9 ) (6.2 ) Balance, end of year $ 13,484.1 $ 16,980.3 $ 16,585.5
Fair value of plan assets [member]
Statement [LineItems]
Funded Status of Defined Benefit Plans, Movements in Present Value of Defined Benefit Obligation and Fair Value of Plan Assets	Movements in the fair value of the plan assets were as follows: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 4,011.3 $ 4,301.6 $ 5,066.2 Interest income 51.4 37.2 19.5 Remeasurement: Return on plan assets (excluding amounts included in net interest expense) 124.4 139.2 73.3 Contributions from employer 458.6 987.2 821.4 Benefits paid from plan assets (344.1 ) (399.0 ) (431.8 ) Balance, end of year $ 4,301.6 $ 5,066.2 $ 5,548.6

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2021
Statement [LineItems]
Appropriations of Earnings and Dividends Per Share	First Quarter of 2019 Second Quarter of 2019 Third Quarter of 2019 Fourth Quarter of 2019 NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) NT$ (In Millions) Resolution date of TSMC’s Board of Directors in its meeting June 5 2019 August 13 2019 November 12 2019 February 11 2020 Special capital reserve $ (4,724.0 ) $ (3,338.2 ) $ 3,289.2 $ 16,893.0 Cash dividends to shareholders $ 51,860.8 $ 64,826.0 $ 64,826.0 $ 64,826.0 Cash dividends per share (NT$) $ 2.0 $ 2.5 $ 2.5 $ 2.5 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 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
Changes in Other Reserves	Year Ended December 31, 2019 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 $ (12,042.4 ) $ (3,429.3 ) $ 23.6 $ (1.8 ) $ (15,449.9 ) Exchange differences arising on translation of foreign operations (14,693.5 ) — — — (14,693.5 ) Unrealized gain (loss) on financial assets at FVTOCI Equity instruments — 334.5 — — 334.5 Debt instruments — 3,097.3 — — 3,097.3 Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal — (162.1 ) — — (162.1 ) Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal — (537.8 ) — — (537.8 ) Loss allowance adjustments from debt instruments — 6.9 — — 6.9 Gain (loss) arising on changes in the fair value of hedging instruments — — (109.6 ) — (109.6 ) Other comprehensive income transferred to profit or loss due to disposal of subsidiary 4.6 — — — 4.6 Transferred to initial carrying amount of hedged items — — 82.3 — 82.3 Share of other comprehensive income (loss) of associates (140.1 ) (11.8 ) (0.1 ) — (152.0 ) Share of unearned stock-based employee compensation of associates — — — 1.6 1.6 Income tax effect — 9.4 — — 9.4 Balance, end of year $ (26,871.4 ) $ (692.9 ) $ (3.8 ) $ (0.2 ) $ (27,568.3 ) 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 )
Capital Stock - Common Stock [member]
Statement [LineItems]
Summary of Capital Stock and Capital Surplus	a. Capital stock December 31, December 31, 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 December 31, December 31, NT$ NT$ (In Millions) (In Millions) Additional paid-in $ 24,185.0 $ 24,185.0 From merger 22,804.5 22,804.5 From convertible bonds 8,892.9 8,892.9 From difference between the consideration received and the carrying amount of the subsidiaries’ net assets during actual disposal — 8,406.3 From share of changes in equities of subsidiaries 121.8 113.9 From share of changes in equities of associates 302.5 307.2 Donations 40.5 51.7 $ 56,347.2 $ 64,761.5

Net Revenue (Tables)

Net Revenue (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Disaggregation of Revenue from Contracts with Customers	a. Disaggregation of revenue from contracts with customers Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ Product (In Millions) (In Millions) (In Millions) Wafer $ 927,317.3 $ 1,178,456.3 $ 1,405,300.3 Others 142,668.1 160,798.5 182,114.7 $ 1,069,985.4 $ 1,339,254.8 $ 1,587,415.0 Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ Geography (In Millions) (In Millions) (In Millions) Taiwan $ 84,255.2 $ 129,082.9 $ 203,963.7 United States 634,713.0 817,911.0 1,015,996.4 China 208,101.4 233,783.3 164,552.1 Europe, the Middle East and Africa 67,568.2 70,213.4 89,010.1 Japan 57,468.6 63,299.2 71,920.8 Others 17,879.0 24,965.0 41,971.9 $ 1,069,985.4 $ 1,339,254.8 $ 1,587,415.0 The Company categorized the net revenue mainly based on the countries where the customers are headquartered. Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ Platform (In Millions) (In Millions) (In Millions) Smartphone $ 523,612.9 $ 645,303.6 $ 695,091.2 High Performance Computing 315,822.3 439,810.0 587,780.1 Internet of Things 86,342.7 110,355.2 133,006.0 Automotive 47,914.5 44,367.5 67,076.4 Digital Consumer Electronics 53,733.4 54,555.7 55,577.2 Others 42,559.6 44,862.8 48,884.1 $ 1,069,985.4 $ 1,339,254.8 $ 1,587,415.0 Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ Resolution (In Millions) (In Millions) (In Millions) 5-nanometer $ — $ 90,934.5 $ 262,327.4 7-nanometer 249,548.1 394,837.0 440,383.1 10-nanometer 23,266.4 3,403.1 660.0 16-nanometer 186,700.9 197,959.0 191,058.9 20-nanometer 9,535.8 8,450.9 5,668.8 28-nanometer 149,578.7 149,367.7 153,066.6 40/45-nanometer 93,366.3 103,176.5 103,413.6 65-nanometer 69,250.0 61,226.7 66,467.9 90-nanometer 25,624.2 29,380.4 32,260.3 0.11/0.13 micron 22,947.3 33,197.1 40,558.5 0.15/0.18 micron 77,564.5 86,008.5 86,700.3 0.25 micron and above 19,935.1 20,514.9 22,734.9 Wafer revenue $ 927,317.3 $ 1,178,456.3 $ 1,405,300.3
Summary of Contract Balances	b. Contract balances January 1, 2020 December 31, 2020 December 31, 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Contract liabilities (classified under accrued expenses and other current liabilities) $ 6,784.3 $ 13,775.1 $ 39,762.6
Summary of Temporary Receipts from Customers	c. Temporary receipts from customers December 31, 2021 NT$ (In Millions) Current portion (classified under accrued expenses and other current liabilities) $ 30,612.7 Noncurrent portion (classified under other noncurrent liabilities) 155,381.5 $ 185,994.2

Interest Income (Tables)

Interest Income (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of interest income	Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Interest income Bank deposits $ 11,454.0 $ 5,139.1 $ 2,834.8 Financial assets at FVTPL 339.5 2.5 — Financial assets at FVTOCI 3,476.2 3,121.9 2,192.5 Financial assets at amortized cost 919.7 754.9 681.5 $ 16,189.4 $ 9,018.4 $ 5,708.8

Finance Costs (Tables)

Finance Costs (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Finance Costs	Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Interest expense Corporate bonds $ 1,139.9 $ 1,337.3 $ 5,203.0 Lease liabilities 240.9 227.8 193.3 Bank loans 1,869.4 500.9 17.6 Others 0.7 15.5 0.3 $ 3,250.9 $ 2,081.5 $ 5,414.2

Other Gains and Losses, Net (Ta

Other Gains and Losses, Net (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Other Gains and Losses	Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Gain on disposal of financial assets, net Investments in debt instruments at FVTOCI $ 537.8 $ 1,439.4 $ 93.2 Loss on disposal of subsidiaries (4.6 ) — — Gain (loss) on financial instruments at FVTPL, net Mandatorily measured at FVTPL (2,360.7 ) 8,244.5 (7,973.6 ) Gain arising from fair value hedges, net 13.1 — — Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) The reversal (accrual) of expected credit loss of financial assets Investments in debt instruments at FVTOCI $ (6.9 ) $ 0.9 $ (1.3 ) Financial assets at amortized cost 5.2 (4.6 ) 4.0 Other gains, net 665.1 426.2 489.7 $ (1,151.0 ) $ 10,106.4 $ (7,388.0 )

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Income Tax Expense	Income tax expense consisted of the following: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Current income tax expense Current tax expense recognized in the current year $ 47,135.5 $ 87,452.7 $ 107,694.4 Income tax adjustments on prior years (10,193.8 ) (7,589.4 ) (14,539.5 ) Other income tax adjustments (41.5 ) 150.2 152.2 36,900.2 80,013.5 93,307.1 Deferred income tax benefit The origination and reversal of temporary differences (1,065.1 ) (6,275.2 ) (17,530.0 ) Investment tax credits — — (5,621.7 ) (1,065.1 ) (6,275.2 ) (23,151.7 ) Income tax expense recognized in profit or loss $ 35,835.1 $ 73,738.3 $ 70,155.4
Reconciliation of Income before Income Tax and Income Tax Expense Recognized in Profit or Loss	A reconciliation of income before income tax and income tax expense recognized in profit or loss was as follows: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Income before tax $ 389,862.1 $ 584,746.3 $ 663,036.0 Income tax expense at the statutory rate $ 79,056.5 $ 118,831.3 $ 134,595.2 Tax effect of adjusting items: Nondeductible (deductible) items in determining taxable income (4,183.5 ) 1,015.9 11,279.5 Tax-exempt (39,808.1 ) (65,988.1 ) (89,852.9 ) Additional income tax under the Alternative Minimum Tax Act 10,367.9 18,872.8 32,852.7 Additional income tax on unappropriated earnings 7,628.1 14,747.3 18,849.5 The origination and reversal of temporary differences (1,065.1 ) (6,275.2 ) (17,530.0 ) Income tax credits (5,925.4 ) (26.5 ) (5,651.3 ) 46,070.4 81,177.5 84,542.7 Income tax adjustments on prior years (10,193.8 ) (7,589.4 ) (14,539.5 ) Other income tax adjustments (41.5 ) 150.2 152.2 Income tax expense recognized in profit or loss $ 35,835.1 $ 73,738.3 $ 70,155.4
Income Tax Expense Recognized in Other Comprehensive Income	b. Income tax expense recognized in other comprehensive income Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Deferred income tax benefit (expense) Related to remeasurement of defined benefit obligation $ (30.4 ) $ 422.1 $ (29.1 ) Related to unrealized gain/loss on investments in equity instruments at FVTOCI 9.4 0.6 (56.2 ) Related to gain/loss on cash flow hedges — — (3.4 ) $ (21.0 ) $ 422.7 $ (88.7 )
Analysis of Deferred Income Tax Assets and Liabilities in Consolidated Statements of Financial Position	The analysis of deferred income tax assets and liabilities was as follows: December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Deferred income tax assets Temporary differences Depreciation $ 19,354.4 $ 34,720.7 Refund liability 3,755.1 5,986.2 Investment tax credits — 5,621.7 Net defined benefit liability 1,342.1 1,237.1 Unrealized loss on inventories 858.5 899.0 Deferred compensation cost 330.3 374.0 Investments in equity instruments at FVTOCI 66.3 10.1 Others 251.5 305.1 $ 25,958.2 $ 49,153.9 Deferred income tax liabilities Temporary differences Unrealized exchange gains $ (866.5 ) $ (706.3 ) Others (863.4 ) (1,167.6 ) $ (1,729.9 ) $ (1,873.9 ) Year Ended December 31, 2019 Recognized in Balance, Beginning of Year Profit or Loss Other Comprehensive Income Effect of Exchange Rate Changes Balance, End of Year NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Deferred income tax assets Temporary differences Depreciation $ 11,839.2 $ 1,727.8 $ — $ (19.8 ) $ 13,547.2 Refund liability 2,594.0 (443.2 ) — (0.4 ) 2,150.4 Net defined benefit liability 1,084.9 (38.2 ) (30.4 ) — 1,016.3 Unrealized loss on inventories 751.0 (280.8 ) — (0.8 ) 469.4 Deferred compensation cost 271.7 59.4 — (8.0 ) 323.1 Investments in equity instruments at FVTOCI 56.2 0.1 9.4 — 65.7 Others 209.4 151.1 — (4.2 ) 356.3 $ 16,806.4 $ 1,176.2 $ (21.0 ) $ (33.2 ) $ 17,928.4 Deferred income tax liabilities Temporary differences Unrealized exchange gains $ (61.7 ) $ (271.9 ) $ — $ — $ (333.6 ) Others (171.6 ) 160.8 — — (10.8 ) $ (233.3 ) $ (111.1 ) $ — $ — $ (344.4 ) Year Ended December 31, 2020 Recognized in Balance, Beginning of Year Profit or Loss Other Comprehensive Income Effect of Exchange Rate Changes Balance, End of Year NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Deferred income tax assets Temporary differences Depreciation $ 13,547.2 $ 5,824.0 $ — $ (16.8 ) $ 19,354.4 Refund liability 2,150.4 1,606.1 — (1.4 ) 3,755.1 Net defined benefit liability 1,016.3 (96.3 ) 422.1 — 1,342.1 Unrealized loss on inventories 469.4 391.1 — (2.0 ) 858.5 Deferred compensation cost 323.1 27.4 — (20.2 ) 330.3 Investments in equity instruments at FVTOCI 65.7 — 0.6 — 66.3 Others 356.3 (91.6 ) — (13.2 ) 251.5 $ 17,928.4 $ 7,660.7 $ 422.7 $ (53.6 ) $ 25,958.2 Deferred income tax liabilities Temporary differences Unrealized exchange gains $ (333.6 ) $ (532.9 ) $ — $ — $ (866.5 ) Others (10.8 ) (852.6 ) — — (863.4 ) $ (344.4 ) $ (1,385.5 ) $ — $ — $ (1,729.9 ) Year Ended December 31, 2021 Recognized in Balance, Beginning of Year Profit or Loss Other Comprehensive Income Effect of Exchange Rate Changes Balance, End of Year NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Deferred income tax assets Temporary differences Depreciation $ 19,354.4 $ 15,365.7 $ — $ 0.6 $ 34,720.7 Refund liability 3,755.1 2,231.5 — (0.4 ) 5,986.2 Investment tax credits — 5,621.7 — — 5,621.7 Net defined benefit liability 1,342.1 (75.9 ) (29.1 ) — 1,237.1 Unrealized loss on inventories 858.5 41.0 — (0.5 ) 899.0 Deferred compensation cost 330.3 49.2 — (5.5 ) 374.0 Investments in equity instruments at FVTOCI 66.3 — (56.2 ) — 10.1 Others 251.5 59.1 — (5.5 ) 305.1 $ 25,958.2 $ 23,292.3 $ (85.3 ) $ (11.3 ) $ 49,153.9 Deferred income tax liabilities Temporary differences Unrealized exchange gains $ (866.5 ) $ 160.2 $ — $ — $ (706.3 ) Others (863.4 ) (300.8 ) (3.4 ) — (1,167.6 ) $ (1,729.9 ) $ (140.6 ) $ (3.4 ) $ — $ (1,873.9 )
Tax-exemption Information Related to Profits Generated from Certain Projects	As of December 31, 2021, the profits generated from the following project of TSMC are exempt from income tax for a five-year period: Tax-exemption Period Construction and expansion of 2009 by TSMC 2018 to 2022

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Computation of Earnings Per Share	Years Ended December 31 2019 2020 2021 (NT$) (NT$) (NT$) Basic EPS $ 13.65 $ 19.70 $ 22.84 Diluted EPS $ 13.65 $ 19.70 $ 22.84 EPS is computed as follows: Amounts (Numerator) NT$ (In Millions) Number of Shares (Denominator) (In Millions) EPS (NT$) Year Ended December 31, 2019 Basic/Diluted EPS Net income available to common shareholders of the parent $ 353,948.0 25,930.3 $ 13.65 Year Ended December 31, 2020 Basic/Diluted EPS Net income available to common shareholders of the parent $ 510,744.0 25,930.3 $ 19.70 Year Ended December 31, 2021 Basic/Diluted EPS Net income available to common shareholders of the parent $ 592,359.2 25,930.3 $ 22.84

Share-Based Payment Arrangeme_2

Share-Based Payment Arrangements (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of vesting conditions of Employee RSAs performance metrics	TSMC’s TSR relative to the TSR of S&P 500 IT Index Ratio of Shares to be Vested Above the Index by X percentage points 50% + X * 2.5%, with the maximum of 100% Equal to the Index 50% Below the Index by X percentage points 50% - X * 2.5%, with the minimum of 0%

Additional Information of Exp_2

Additional Information of Expenses by Nature (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Additional Information of Expenses by Nature	Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) a.   Depreciation of property, plant and equipment and right-of-use Recognized in cost of revenue $ 256,530.9 $ 299,311.4 $ 386,103.9 Recognized in operating expenses 24,856.7 25,191.3 27,936.2 Recognized in other operating income and expenses 24.2 35.7 147.6 $ 281,411.8 $ 324,538.4 $ 414,187.7 b.  Amortization of intangible assets Recognized in cost of revenue $ 3,069.9 $ 4,837.7 $ 5,574.3 Recognized in operating expenses 2,402.5 2,348.5 2,632.9 $ 5,472.4 $ 7,186.2 $ 8,207.2 c.   Employee benefits expenses Post-employment benefits Defined contribution plans $ 2,609.7 $ 2,809.5 $ 3,711.0 Defined benefit plans 259.6 204.9 192.5 2,869.3 3,014.4 3,903.5 Other employee benefits 107,115.3 137,803.0 161,043.6 $ 109,984.6 $ 140,817.4 $ 164,947.1 Employee benefits expense summarized by function Recognized in cost of revenue $ 64,702.0 $ 83,099.0 $ 98,012.8 Recognized in operating expenses 45,282.6 57,718.4 66,934.3 $ 109,984.6 $ 140,817.4 $ 164,947.1
Summary of Accrued Profit Sharing Bonus to Employees	Accrued profit sharing bonus to employees is illustrated below: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Profit sharing bonus to employees $ 23,165.7 $ 34,753.2 $ 35,601.5
Summary of Profit Sharing Bonus to Employees and Compensation to Directors	TSMC’s profit sharing bonus to employees and compensation to directors for 2019, 2020 and 2021 had been approved by the Board of Directors of TSMC, as illustrated below: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Resolution Date of TSMC’s Board of Directors in its meeting February 11, 2020 February 9, 2021 February 15, 2022 Profit sharing bonus to employees $ 23,165.7 $ 34,753.2 $ 35,601.5 Compensation to directors $ 360.4 $ 509.8 $ 487.5

Cash Flow Information (Tables)

Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Schedule of Detailed Information about Non Cash Transaction	31. CASH FLOW INFORMATION a. Non-cash Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Additions of financial assets at FVTOCI $ 257,824.5 $ 268,653.5 $ 253,613.9 Conversion of convertible bonds into equity securities — (120.5 ) — Exchange of equity instruments — — (106.2 ) Changes in accrued expenses and other current liabilities (266.3 ) (5,895.5 ) 2,381.0 Payments for acquisition of financial assets at FVTOCI $ 257,558.2 $ 262,637.5 $ 255,888.7 Disposal of financial assets at FVTOCI $ 229,525.1 $ 269,011.8 $ 251,201.4 Changes in other financial assets 919.4 (2,079.9 ) 3,509.3 Exchange of equity instruments — — (106.2 ) Proceeds from disposal of financial assets at FVTOCI $ 230,444.5 $ 266,931.9 $ 254,604.5 Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Additions of property, plant and equipment $ 564,283.0 $ 525,720.7 $ 835,406.3 Changes in other financial assets 472.5 584.7 1,934.0 Exchange of assets (3,287.1 ) (1.1 ) (3,256.5 ) Changes in payables to contractors and equipment suppliers (100,963.9 ) (19,085.9) 5,153.3 Transferred to initial carrying amount of hedged items (82.3 ) 20.3 (41.4 ) Payments for acquisition of property, plant and equipment $ 460,422.2 $ 507,238.7 $ 839,195.7 Additions of intangible assets $ 9,237.7 $ 12,559.5 $ 9,318.5 Changes in other financial assets 22.2 10.5 2.9 Changes in account payable 70.0 191.4 — Changes in accrued expenses and other current liabilities — (3,219.0 ) (280.7 ) Payments for acquisition of intangible assets $ 9,329.9 $ 9,542.4 $ 9,040.7
Schedule of Liabilities Arising From Financing Activities	b. Reconciliation of liabilities arising from financing activities Non-cash Balance as of January 1, 2019 Financing Cash Flow Foreign Exchange Movement Leases Modifications Other Changes (Note) Balance as of December 31, 2019 NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Short-term loans $ 88,754.7 $ 31,804.3 $ (2,036.7 ) $ — $ — $ 118,522.3 Bonds payable 91,800.0 (34,900.0 ) — — — 56,900.0 Lease liabilities 19,903.6 (3,174.0 ) (73.3 ) 419.7 240.9 17,316.9 Total $ 200,458.3 $ (6,269.7 ) $ (2,110.0 ) $ 419.7 $ 240.9 $ 192,739.2 Non-cash Balance as of Financing Cash Flow Foreign Exchange Movement Leases Modifications Other Changes (Note) Balance as of December 31, 2020 NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Short-term loans $ 118,522.3 $ (31,571.6 ) $ 1,608.3 $ — $ — $ 88,559.0 Bonds payable 56,900.0 204,535.0 (4,758.6 ) — 28.7 256,705.1 Long-term bank loans — 2,000.0 — — (32.4 ) 1,967.6 Lease liabilities 17,316.9 (2,819.7 ) (78.5 ) 7,742.2 227.7 22,388.6 Total $ 192,739.2 $ 172,143.7 $ (3,228.8 ) $ 7,742.2 $ 224.0 $ 369,620.3 Non-cash Balance as of January 1, 2021 Financing Cash Flow Foreign Exchange Movement Leases Modifications Other Changes (Note) Balance as of December 31, 2021 NT$ NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) Short-term loans $ 88,559.0 $ 35,668.4 $ (8,777.5 ) $ — $ (528.6 ) $ 114,921.3 Bonds payable 256,705.1 361,255.1 (3,646.9 ) — 157.3 614,470.6 Long-term bank loans 1,967.6 1,510.0 — — (1.8 ) 3,475.8 Lease liabilities 22,388.6 (2,178.3 ) (82.3 ) 2,619.4 193.3 22,940.7 Total $ 369,620.3 $ 396,255.2 $ (12,506.7 ) $ 2,619.4 $ (179.8 ) $ 755,808.4 Note: Other changes include discounts on short-term loans, amortization of bonds payable, amortization of long-term bank loan interest subsidy and financial cost of lease liabilities.

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2021
Statement [LineItems]
Categories of Financial Instruments	a. Categories of financial instruments December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Financial assets FVTPL (Note 1) $ 2,259.4 $ 159.0 FVTOCI (Note 2) 129,918.7 129,607.1 Hedging financial assets 0.1 13.5 Amortized cost (Note 3) 826,293.6 1,283,715.7 $ 958,471.8 $ 1,413,495.3 Financial liabilities FVTPL (Note 4) $ 94.1 $ 681.9 Hedging financial liabilities 1.2 9.6 Amortized cost (Note 5) 748,129.3 1,355,957.2 $ 748,224.6 $ 1,356,648.7 Note 1: Financial assets mandatorily measured at FVTPL. Note 2: Including notes and accounts receivable (net), equity and debt investments. Note 3: Including cash and cash equivalents, financial assets at amortized cost, notes and accounts receivable (including related parties), other receivables and refundable deposits. Note 4: Held for trading. Note 5: Including short-term loans, accounts payable (including related parties), payables to contractors and equipment suppliers, cash dividends payable, accrued expenses and other current liabilities, bonds payable, long-term bank loans, guarantee deposits and other noncurrent liabilities.
Summary of Current Credit Risk Assessment Policies	The Company assesses the 12-month Category Description Basis for Recognizing Expected Credit Loss Expected Credit Loss Ratio Performing Credit rating is investment grade on valuation date 12 months expected credit loss 0—0.1 % Doubtful Credit rating is non-investment grade on valuation date Lifetime expected credit loss-not credit impaired — In default Credit rating is CC or below on valuation date Lifetime expected credit loss-credit impaired — Write-off There is evidence indicating that the debtor is in severe financial difficulty and the Company has no realistic prospect of recovery Amount is written off —
Summary of Maturity Profile of Financial Liabilities Based on Contractual Undiscounted Payments, Including Principal and Interest	Less Than 1 Year 1-3 Years 3-5 Years More Than 5 Years Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) December 31, 2020 Non-derivative Short-term loans $ 88,557.5 $ — $ — $ — $ 88,557.5 Accounts payable (including related parties) 41,095.0 — — — 41,095.0 Payables to contractors and equipment suppliers 157,805.0 — — — 157,805.0 Accrued expenses and other current liabilities 71,995.7 — — — 71,995.7 Bonds payable 5,328.0 27,631.6 59,986.8 207,152.1 300,098.5 Long-term bank loans 8.0 847.4 1,170.9 — 2,026.3 Lease liabilities (including those classified under accrued expenses and other current liabilities) (Note) 2,024.2 3,566.7 3,198.8 15,067.9 23,857.6 366,813.4 32,045.7 64,356.5 222,220.0 685,435.6 Derivative financial instruments Forward exchange contracts Outflows 177,764.2 — — — 177,764.2 Inflows (181,458.0 ) — — — (181,458.0 ) (3,693.8 ) — — — (3,693.8 ) $ 363,119.6 $ 32,045.7 $ 64,356.5 $ 222,220.0 $ 681,741.8 Less Than 1 Year 1-3 Years 3-5 Years More Than 5 Years Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) December 31, 2021 Non-derivative Short-term loans $ 114,767.0 $ — $ — $ — $ 114,767.0 Accounts payable (including related parties) 48,722.8 — — — 48,722.8 Payables to contractors and equipment suppliers 145,742.2 — — — 145,742.2 Accrued expenses and other current liabilities 120,240.4 — — — 120,240.4 Bonds payable 13,580.6 42,801.4 191,458.1 506,505.0 754,345.1 Long-term bank loans 183.7 2,217.1 1,153.9 — 3,554.7 Lease liabilities (including those classified under accrued expenses and other current liabilities) (Note) 2,371.6 3,896.2 3,385.3 14,649.2 24,302.3 Others — 164,991.9 — — 164,991.9 445,608.3 213,906.6 195,997.3 521,154.2 1,376,666.4 Derivative financial instruments Forward exchange contracts Outflows 187,708.0 — — — 187,708.0 Inflows (187,631.9 ) — — — (187,631.9 ) 76.1 — — — 76.1 $ 445,684.4 $ 213,906.6 $ 195,997.3 $ 521,154.2 $ 1,376,742.5
Summary of Additional Information About In Maturity Lease Liabilities	Note: Information about the maturity analysis for lease liabilities more than 5 years: 5-10 Years 10-15 Years 15-20 Years More Than 20 Years Total NT$ NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) (In Millions) December 31, 2020 Lease liabilities $ 7,402.0 $ 5,253.9 $ 2,255.2 $ 156.8 $ 15,067.9 December 31, 2021 Lease liabilities $ 7,513.9 $ 5,043.1 $ 1,972.7 $ 119.5 $ 14,649.2
Summary of Level 3 Fair Value Were Financial Assets at FVTPL and Equity Investments classified as Financial Assets at FVTOCI	The financial assets measured at Level 3 fair value were equity investments classified as financial assets at FVTOCI and financial assets at FVTPL. Reconciliations for the years ended December 31, 2019, 2020 and 2021 are as follows: Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Balance, beginning of year $ 3,910.7 $ 4,208.9 $ 4,514.9 Additions 372.3 175.2 319.2 Recognized in profit or loss — (3.8 ) — Recognized in other comprehensive income or loss 129.5 409.0 1,821.8 Disposals and proceeds from return of capital of investments (76.5 ) (51.1 ) (700.2 ) Transfers out of level 3 (Note) (43.6 ) — — Effect of exchange rate changes (83.5 ) (223.3 ) (67.8 ) Balance, end of year $ 4,208.9 $ 4,514.9 $ 5,887.9
Measured at fair value on a recurring basis [member]
Statement [LineItems]
Fair Value of Financial Instruments	The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis: December 31, 2020 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) Financial assets at FVTPL Mandatorily measured at FVTPL Forward exchange contracts $ — $ 2,259.4 $ — $ 2,259.4 Financial assets at FVTOCI Investments in debt instruments Corporate bonds $ — $ 56,593.6 $ — $ 56,593.6 Agency bonds/Agency mortgage-backed securities — 43,977.1 — 43,977.1 Government bonds 13,279.2 180.3 — 13,459.5 Asset-backed securities — 8,368.3 — 8,368.3 Investments in equity instruments Non-publicly — — 4,514.9 4,514.9 Publicly traded stocks 50.0 — — 50.0 Notes and accounts receivable, net — 2,955.3 — 2,955.3 $ 13,329.2 $ 112,074.6 $ 4,514.9 $ 129,918.7 Hedging financial assets Fair value hedges Interest rate futures contracts $ 0.1 $ — $ — $ 0.1 Financial liabilities at FVTPL Held for trading Forward exchange contracts $ — $ 94.1 $ — $ 94.1 Hedging financial liabilities Fair value hedges Interest rate futures contracts $ 1.2 $ — $ — $ 1.2 December 31, 2021 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) Financial assets at FVTPL Mandatorily measured at FVTPL Forward exchange contracts $ — $ 159.0 $ — $ 159.0 December 31, 2021 Level 1 Level 2 Level 3 Total NT$ NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) (In Millions) Financial assets at FVTOCI Investments in debt instruments Corporate bonds $ — $ 57,253.2 $ — $ 57,253.2 Agency bonds/Agency mortgage-backed securities — 32,070.1 — 32,070.1 Government bonds 21,267.0 78.8 — 21,345.8 Asset-backed securities — 8,660.4 — 8,660.4 Investments in equity instruments Non-publicly — — 5,887.9 5,887.9 Publicly traded stocks 189.8 — — 189.8 Notes and accounts receivable, net — 4,199.9 — 4,199.9 $ 21,456.8 $ 102,262.4 $ 5,887.9 $ 129,607.1 Hedging financial assets Cash flow hedges Forward interest rate contracts $ — $ 13.5 $ — $ 13.5 Financial liabilities at FVTPL Held for trading Forward exchange contracts $ — $ 681.9 $ — $ 681.9 Hedging financial liabilities Fair value hedges Interest rate futures contracts $ 9.6 $ — $ — $ 9.6
Not measured at fair value but for which the fair value is disclosed [member]
Statement [LineItems]
Fair Value of Financial Instruments	The table below sets out the fair value hierarchy for the Company’s financial assets and liabilities which are not required to be measured at fair value: December 31, 2020 Carrying Level 2 Amount Fair Value NT$ NT$ (In Millions) (In Millions) Financial assets Financial assets at amortized costs Corporate bonds $ 10,970.2 $ 11,053.6 Financial liabilities Financial liabilities at amortized costs Bonds payable $ 256,705.1 $ 257,551.2 December 31, 2021 Carrying Level 2 Amount Fair Value NT$ NT$ (In Millions) (In Millions) Financial assets Financial assets at amortized costs Corporate bonds $ 5,307.0 $ 5,318.0 Financial liabilities Financial liabilities at amortized costs Bonds payable $ 614,470.7 $ 613,514.7

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Summary of Significant Transactions between the Company and Other Related Parties	b. Net revenue Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Item Related Party Categories Net revenue from sale of goods Associates $ 6,253.9 $ 8,129.8 $ 8,475.9 c. Purchases Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Related Party Categories Associates $ 6,301.4 $ 7,606.4 $ 7,569.8 d. Receivables from related December 31, December 31, NT$ NT$ (In Millions) (In Millions) Item Related Party Name/Categories Receivables from related GUC $ 370.6 $ 597.8 parties Xintec 187.5 117.5 $ 558.1 $ 715.3 Other receivables from related SSMC $ 45.3 $ 50.4 parties VIS 4.3 11.1 Other associates 1.0 — $ 50.6 $ 61.5 e. Payables to related parties December 31, December 31, NT$ NT$ (In Millions) (In Millions) Item Related Party Name/Categories Payables to related parties Xintec $ 1,358.6 $ 725.3 VIS 311.4 357.2 SSMC 400.8 349.2 Other associates 36.9 5.5 $ 2,107.7 $ 1,437.2 f. Accrued expenses and other current liabilities December 31, 2020 December 31, 2021 NT$ NT$ (In Millions) (In Millions) Item Related Party Categories Contract liabilities Associates $ — $ 726.4 g. Others Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Item Related Party Categories Manufacturing expenses Associates $ 2,823.0 $ 5,440.0 $ 5,459.9
Compensation to Directors and Other Key Management Personnel	The compensation to directors and other key management personnel were as Years Ended December 31 2019 2020 2021 NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Short-term employee benefits $ 1,922.2 $ 2,666.7 $ 2,886.8 Post-employment benefits 2.7 2.3 2.9 $ 1,924.9 $ 2,669.0 $ 2,889.7

Operating Segments Information

Operating Segments Information (Tables)	12 Months Ended
	Dec. 31, 2021
Text Block [Abstract]
Geographic Information	1) Geographic information December 31, December 31, 2020 2021 Noncurrent Assets NT$ NT$ Taiwan $ 1,569,080.4 $ 1,953,007.7 United States 9,455.5 41,208.7 China 34,456.4 41,895.2 Europe, the Middle East and Africa 174.2 143.9 Japan 327.2 1,011.0 Others 3.0 0.5 $ 1,613,496.7 $ 2,037,267.0
Major Customers Representing at Least 10% of Net Revenue	2) Major customers representing at least 10% of net revenue Years Ended December 31 2019 2020 2021 Amount % Amount % Amount % NT$ NT$ NT$ (In Millions) (In Millions) (In Millions) Customer A $ 247,213.3 23 $ 336,775.5 25 $ 405,403.0 26 Customer B NA (Note) NA NA NA 153,740.8 10 Customer C 152,876.9 14 167,390.8 12 NA NA

U.S. Dollar Amounts - Additiona

U.S. Dollar Amounts - Additional Information (Detail)	Dec. 30, 2021
Disclosure of basis of preparation of financial statements [abstract]
Reporting currency for translation, exchange rate	27.74

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Detail Information of Subsidiaries (Detail)	Jan. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
TSMC North America [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Sales and marketing of integrated circuits and other semiconductor devices	Sales and marketing of integrated circuits and other semiconductor devices
Establishment and Operating Location		San Jose, California, U.S.A.	San Jose, California, U.S.A.
Percentage of Ownership		100.00%	100.00%
TSMC Europe B.V. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Customer service and supporting activities	Customer service and supporting activities
Establishment and Operating Location		Amsterdam, the Netherlands	Amsterdam, the Netherlands
Percentage of Ownership		100.00%	100.00%
TSMC Japan Limited [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Customer service and supporting activities	Customer service and supporting activities
Establishment and Operating Location		Yokohama, Japan	Yokohama, Japan
Percentage of Ownership		100.00%	100.00%
TSMC Design Technology Japan, Inc. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Engineering support activities	Engineering support activities
Establishment and Operating Location		Yokohama, Japan	Yokohama, Japan
Percentage of Ownership		100.00%	100.00%
TSMC Japan 3DIC R&D Center, Inc.[Member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Engineering support activities	Engineering support activities
Establishment and Operating Location		Yokohama, Japan	Yokohama, Japan
Percentage of Ownership		100.00%
TSMC Korea Limited [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Customer service and supporting activities	Customer service and supporting activities
Establishment and Operating Location		Seoul, Korea	Seoul, Korea
Percentage of Ownership		100.00%	100.00%
TSMC Partners, Ltd. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Investing in companies involved in the semiconductor design and manufacturing, and other investment activities	Investing in companies involved in the semiconductor design and manufacturing, and other investment activities
Establishment and Operating Location		Tortola, British Virgin Islands	Tortola, British Virgin Islands
Percentage of Ownership		100.00%	100.00%
TSMC Global, Ltd. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Investment activities	Investment activities
Establishment and Operating Location		Tortola, British Virgin Islands	Tortola, British Virgin Islands
Percentage of Ownership		100.00%	100.00%
TSMC China Company Limited [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices	Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices
Establishment and Operating Location		Shanghai, China	Shanghai, China
Percentage of Ownership		100.00%	100.00%
TSMC Nanjing Company Limited [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices	Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices
Establishment and Operating Location		Nanjing, China	Nanjing, China
Percentage of Ownership		100.00%	100.00%
VisEra Technologies Company Ltd. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Research, design, development, manufacturing, sales, packaging and test of color filter	Research, design, development, manufacturing, sales, packaging and test of color filter
Establishment and Operating Location		Hsin-Chu, Taiwan	Hsin-Chu, Taiwan
Percentage of Ownership		73.00%	87.00%
TSMC Arizona Corporation [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Manufacturing, sales and testing of integrated circuits and other semiconductor devices	Manufacturing, sales and testing of integrated circuits and other semiconductor devices
Establishment and Operating Location		Phoenix, Arizona, U.S.A.	Phoenix, Arizona, U.S.A.
Percentage of Ownership		100.00%	100.00%
Japan Advanced Semiconductor Manufacturing, Inc. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices	Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices
Establishment and Operating Location		Kumamoto, Japan	Kumamoto, Japan
Percentage of Ownership	100.00%	100.00%
VentureTech Alliance Fund II, L.P. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Investing in technology start-up companies	Investing in technology start-up companies
Establishment and Operating Location		Cayman Islands	Cayman Islands
Percentage of Ownership		98.00%	98.00%
VentureTech Alliance Fund III, L.P. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Investing in technology start-up companies	Investing in technology start-up companies
Establishment and Operating Location		Cayman Islands	Cayman Islands
Percentage of Ownership		98.00%	98.00%
Emerging Fund L.P.[member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Investing in technology start-up companies	Investing in technology start-up companies
Establishment and Operating Location		Cayman Islands	Cayman Islands
Percentage of Ownership		99.90%
TSMC Development, Inc. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Investing in companies involved in semiconductor manufacturing	Investing in companies involved in semiconductor manufacturing
Establishment and Operating Location		Delaware, U.S.A.	Delaware, U.S.A.
Percentage of Ownership		100.00%	100.00%
TSMC Technology, Inc. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Engineering support activities	Engineering support activities
Establishment and Operating Location		Delaware, U.S.A.	Delaware, U.S.A.
Percentage of Ownership		100.00%	100.00%
TSMC Design Technology Canada Inc. [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Engineering support activities	Engineering support activities
Establishment and Operating Location		Ontario, Canada	Ontario, Canada
Percentage of Ownership		100.00%	100.00%
WaferTech, LLC [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Manufacturing, sales and testing of integrated circuits and other semiconductor devices	Manufacturing, sales and testing of integrated circuits and other semiconductor devices
Establishment and Operating Location		Washington, U.S.A.	Washington, U.S.A.
Percentage of Ownership		100.00%	100.00%
Growth Fund Limited [member]
Disclosure of subsidiaries [line items]
Main Businesses and Products		Investing in technology start-up companies	Investing in technology start-up companies
Establishment and Operating Location		Cayman Islands	Cayman Islands
Percentage of Ownership		100.00%	100.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Detail Information of Subsidiaries (Parenthetical) (Detail) - TWD ($) $ / shares in Units, $ in Millions	Jan. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
TSMC Arizona Corporation [member]
Disclosure of subsidiaries [line items]
Conditioned payments for various public infrastructure projects from City of Phoenix		$ 205
Percentage of Ownership		100.00%	100.00%
VisEra Technologies Company Ltd. [member]
Disclosure of subsidiaries [line items]
Percentage of Ownership		73.00%	87.00%
VisEra Technologies Company Ltd. [member] | IPO [Member]
Disclosure of subsidiaries [line items]
Number of shares sold		39.5
Selling price per share		$ 240
From difference between the consideration received and the carrying amount of the subsidiaries' net assets during actual disposal		$ 8,406.3
Percentage of ownership before IPO		87.00%
Percentage of ownership after IPO		73.00%
Japan Advanced Semiconductor Manufacturing, Inc. [member]
Disclosure of subsidiaries [line items]
Percentage of Ownership	100.00%	100.00%
Japan Advanced Semiconductor Manufacturing, Inc. [member] | Non Adjusting Events After Reporting Period [Member]
Disclosure of subsidiaries [line items]
Percentage of Ownership	81.00%

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2021
Land improvements [member]
Disclosure of significant accounting policies [line items]
Useful lives of property, plant and equipment	20 years
Buildings (assets used by the Company and assets subject to operating leases) [member] | Bottom of range [member]
Disclosure of significant accounting policies [line items]
Useful lives of property, plant and equipment	10 years
Buildings (assets used by the Company and assets subject to operating leases) [member] | Top of range [member]
Disclosure of significant accounting policies [line items]
Useful lives of property, plant and equipment	20 years
Machinery and equipment [member]
Disclosure of significant accounting policies [line items]
Useful lives of property, plant and equipment	5 years
Office equipment [member]
Disclosure of significant accounting policies [line items]
Useful lives of property, plant and equipment	5 years
Software and system Design [member]
Disclosure of significant accounting policies [line items]
Useful lives of property, plant and equipment	3 years

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure of financial assets [abstract]
Cash and deposits in banks	$ 1,058,808.1		$ 653,580.6
Repurchase agreements	5,275.3		1,750.4
Government bonds	906.8		3,716.1
Commercial paper	0		1,123.5
Cash and cash equivalents	$ 1,064,990.2	$ 38,391.9	$ 660,170.6	$ 23,798.5	$ 455,399.3	$ 577,814.6

Financial Assets and Liabilit_3

Financial Assets and Liabilities at Fair Value through Profit or Loss - Summary of Financial Assets and Liabilities at Fair Value through Profit or Loss (Detail) - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about financial instruments [line items]
Financial assets, Mandatorily measured at FVTPL	$ 159	$ 2,259.4
Forward exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities, Held for trading	681.9	94.1
Financial assets, Mandatorily measured at FVTPL	$ 159	$ 2,259.4

Financial Assets and Liabilit_4

Financial Assets and Liabilities at Fair Value through Profit or Loss - Outstanding Forward Exchange Contracts for which Hedge Accounting Treatment is not Applied (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Sell NT$ | Bottom of range [member]
Disclosure of detailed information about financial instruments [line items]
Maturity Date	2022-01	2021-01
Sell NT$ | Top of range [member]
Disclosure of detailed information about financial instruments [line items]
Maturity Date	2022-03	2021-03
Sell NT$ | Sell [member]
Disclosure of detailed information about financial instruments [line items]
Contract Amount	$ 132,734.5	$ 144,698
Sell US$ | Bottom of range [member]
Disclosure of detailed information about financial instruments [line items]
Maturity Date	2022-01	2021-01
Sell US$ | Top of range [member]
Disclosure of detailed information about financial instruments [line items]
Maturity Date	2022-03	2021-03
Sell US$ | Sell [member]
Disclosure of detailed information about financial instruments [line items]
Contract Amount			$ 2,009.1	$ 1,176.9

Financial Assets at Fair Valu_3

Financial Assets at Fair Value Through Other Comprehensive Income - Summary of Financial Assets at Fair Value through Other Comprehensive Income (Detail) $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)
Disclosure of financial assets [line items]
Current	$ 119,519.3		$ 122,448.5
Non current	5,887.9	$ 212.3	4,514.9
Investment in equity and debt instruments at FVTOCI	125,407.2		126,963.4
Debt securities [member]
Disclosure of financial assets [line items]
Investments in debt instruments at FVTOCI	119,329.5		122,398.5
Debt securities [member] | Corporate bonds [member]
Disclosure of financial assets [line items]
Investments in debt instruments at FVTOCI	57,253.2		56,593.6
Debt securities [member] | Agency bonds/Agency mortgage-backed securities [member]
Disclosure of financial assets [line items]
Investments in debt instruments at FVTOCI	32,070.1		43,977.1
Debt securities [member] | Government bonds [member]
Disclosure of financial assets [line items]
Investments in debt instruments at FVTOCI	21,345.8		13,459.5
Debt securities [member] | Asset-backed securities [Member]
Disclosure of financial assets [line items]
Investments in debt instruments at FVTOCI	8,660.4		8,368.3
Equity instruments [member]
Disclosure of financial assets [line items]
Investment in equity instruments at FVTOCI	6,077.7		4,564.9
Equity instruments [member] | Non-publicly traded stocks [member]
Disclosure of financial assets [line items]
Investment in equity instruments at FVTOCI	5,887.9		4,514.9
Equity instruments [member] | Publicly traded stocks [member]
Disclosure of financial assets [line items]
Investment in equity instruments at FVTOCI	$ 189.8		$ 50

Financial Assets at Fair Valu_4

Financial Assets at Fair Value Through Other Comprehensive Income - Additional Information (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial assets at fair value through other comprehensive income [abstract]
Proceeds from sale of shares	$ 628,700	$ 10	$ 873,500
Unrealized gain (loss) on investments in equity instruments at fair value through other comprehensive income	186,000	(109,000)	$ 156,800
Cumulative loss allowance for expected credit loss	$ 33,200	$ 32,500

Financial Assets at Amortized_3

Financial Assets at Amortized Cost - Schedule of Financial Assets at Amortized Cost (Detail) $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure of financial assets [line items]
Less: Allowance for impairment loss	$ (347)		$ (246.6)	$ (325.3)	$ (7.3)
Corporate bonds	5,307		10,970.2
Current portion	3,773.6	$ 136	6,598
Noncurrent portion	1,533.4	$ 55.3	4,372.2
Corporate bonds [member]
Disclosure of financial assets [line items]
Less: Allowance for impairment loss	(3.1)		(7.1)
Corporate bonds	$ 5,310.1		$ 10,977.3

Hedging Financial Instruments -

Hedging Financial Instruments - Summary of hedging financial instruments (Detail) - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Financial assets- current
Financial assets current	$ 13.5	$ 0.1
Fair value hedges [member] | Interest rate futures contracts [member]
Financial assets- current
Financial assets current		0.1
Financial liabilities- current
Financial liabilities current	9.6	$ 1.2
Cash flow hedges [member] | Forward Interest Rate Contracts [Member]
Financial assets- current
Financial assets current	$ 13.5

Hedging Financial Instruments_2

Hedging Financial Instruments - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2021
Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Description of forward exchange contracts maturity	maturities of 12 months or less
Interest rate futures contracts [member]
Disclosure of detailed information about financial instruments [line items]
Hedge ratio adjustment percentage	100.00%
Forward exchange contracts and foreign currency deposits [member] | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Hedge ratio adjustment percentage	100.00%

Hedging Financial Instruments_3

Hedging Financial Instruments - Summary of Information Related to Hedges of Interest Rate Risk (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Disclosure of detailed information about financial instruments [line items]
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness	$ (41.4)	$ (1.5)	$ 24.1	$ (109.6)
Fair value hedges [member]
Disclosure of detailed information about financial instruments [line items]
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness				13.1
US treasury bonds interest rate futures contracts [member]
Disclosure of detailed information about financial instruments [line items]
Contract Amount					$ 53.9	$ 88.7
Maturity	March 2022	March 2022	March 2021
US treasury bonds interest rate futures contracts [member] | Fair value hedges [member]
Disclosure of detailed information about financial instruments [line items]
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness	$ 148.8		$ (353.6)	(164.7)
FVTOCI [member]
Disclosure of detailed information about financial instruments [line items]
Asset Carrying Amount	4,079.3		6,198.7
Asset Accumulated Amount of Fair Value Hedge Adjustments	9.6		1.1
FVTOCI [member] | Fair value hedges [member]
Disclosure of detailed information about financial instruments [line items]
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness	$ (148.8)		$ 353.6	$ 177.8

Hedging Financial Instruments_4

Hedging Financial Instruments - Summary of Information Relating to Hedges for Foreign Currency Risk (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2021USD ($)
Disclosure of detailed information about financial instruments [line items]
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness	$ (41.4)	$ (1.5)	$ 24.1	$ (109.6)
Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness	(41.4)		24.1	(109.6)
Cash flow hedges [member] | Forecast Transaction Capital Expenditures [member]
Disclosure of detailed information about financial instruments [line items]
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness	41.4		$ (24.1)	$ 109.6
Cash flow hedges [member] | Forecast Transaction Relates To Issuance of Debts [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness	(132.5)
Cash flow hedges [member] | Forward interest rate contracts
Disclosure of detailed information about financial instruments [line items]
Maturity			January 2022
Cash flow hedges [member] | Forward interest rate contracts | Interest rate risk [member]
Disclosure of detailed information about financial instruments [line items]
Contract Amount					$ 328
Balance in Other Equity (Continuing Hedges)	128.2
Cash flow hedges [member] | Forward interest rate contracts | Forecast Transaction Relates To Issuance of Debts [Member]
Disclosure of detailed information about financial instruments [line items]
Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness	$ 132.5

Notes and Accounts Receivable_3

Notes and Accounts Receivable, Net - Summary of Notes and Accounts Receivable, Net (Detail) $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure of information about of trade accounts and notes receivables [line items]
Less: Loss allowance	$ (347)		$ (246.6)	$ (325.3)	$ (7.3)
Notes and accounts receivable	197,586.1	$ 7,122.8	145,480.3
Trade receivables [member]
Disclosure of information about of trade accounts and notes receivables [line items]
Notes and accounts receivable	193,386.2		142,525
Trade receivables [member] | Amortized cost [member]
Disclosure of information about of trade accounts and notes receivables [line items]
Less: Loss allowance	(347)		(246.6)
Notes and accounts receivable	193,733.2		142,771.6
Trade receivables [member] | FVTOCI [member]
Disclosure of information about of trade accounts and notes receivables [line items]
Notes and accounts receivable	$ 4,199.9		$ 2,955.3

Notes and Accounts Receivable_4

Notes and Accounts Receivable, Net - Aging Analysis of Notes and Accounts Receivable, Net (Detail) $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure of financial assets [line items]
Notes and accounts receivable, net	$ 197,586.1	$ 7,122.8	$ 145,480.3
Less: Loss allowance	(347)		(246.6)	$ (325.3)	$ (7.3)
Allowance for credit losses [member]
Disclosure of financial assets [line items]
Less: Loss allowance	(347)		(246.6)
Not past due [member]
Disclosure of financial assets [line items]
Notes and accounts receivable, net	191,740		140,933.6
Past due [member] | Past due within 30 days [member]
Disclosure of financial assets [line items]
Notes and accounts receivable, net	6,186.8		4,784.4
Past due [member] | Past due 31-60 days [member]
Disclosure of financial assets [line items]
Notes and accounts receivable, net	6.2		8.7
Past due [member] | Past due 61-120 days [member]
Disclosure of financial assets [line items]
Notes and accounts receivable, net	0.1		0.1
Past due [member] | Past due over 121 days [member]
Disclosure of financial assets [line items]
Notes and accounts receivable, net	$ 0		$ 0.1

Notes and Accounts Receivable_5

Notes and Accounts Receivable, Net - Movements of Allowance for Doubtful Receivables (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of financial assets [line items]
Beginning balance	$ 246.6	$ 325.3	$ 7.3
Reversal/Write-off	100.4	(78.5)	318.2
Effect of exchange rate changes		(0.2)	(0.2)
Ending balance	$ 347	$ 246.6	$ 325.3

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)
Classes of current inventories [abstract]
Finished goods	$ 32,562.8		$ 21,705.6
Work in process	137,700.4		91,672.9
Raw materials	11,111.1		14,716
Supplies and spare parts	11,728		9,258.9
Inventories, total	$ 193,102.3	$ 6,961.2	$ 137,353.4

Inventories - Summary of Write

Inventories - Summary of Write downs reversals of Inventories (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Write-downs (reversals of write-downs) of inventories [abstract]
Write downs Reversals of Inventories	$ 533	$ 3,664.5	$ (1,983)

Investments Accounted for Usi_3

Investments Accounted for Using Equity Method - Summary of Investments in Associates (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2021USD ($)
Disclosure of associates [line items]
Carrying Amount	$ 21,762.2	$ 18,730.2	$ 784.5
Vanguard International Semiconductor Corporation [member]
Disclosure of associates [line items]
Principal Activities	Manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing and design service of masks	Manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing and design service of masks
Place of Incorporation and Operation	Hsinchu, Taiwan	Hsinchu, Taiwan
Carrying Amount	$ 10,469.2	$ 8,964.1
% of Ownership and Voting Rights Held by the Company	28.00%	28.00%
Systems on Silicon Manufacturing Company Pte Ltd. [member]
Disclosure of associates [line items]
Principal Activities	Manufacturing and sales of integrated circuits and other semiconductor devices	Manufacturing and sales of integrated circuits and other semiconductor devices
Place of Incorporation and Operation	Singapore	Singapore
Carrying Amount	$ 6,795.7	$ 5,900.2
% of Ownership and Voting Rights Held by the Company	39.00%	39.00%
Xintec Inc. [member]
Disclosure of associates [line items]
Principal Activities	Wafer level chip size packaging and wafer level post passivation interconnection service	Wafer level chip size packaging and wafer level post passivation interconnection service
Place of Incorporation and Operation	Taoyuan, Taiwan	Taoyuan, Taiwan
Carrying Amount	$ 3,012.3	$ 2,522.3
% of Ownership and Voting Rights Held by the Company	41.00%	41.00%
Global Unichip Corporation [member]
Disclosure of associates [line items]
Principal Activities	Researching, developing, manufacturing, testing and marketing of integrated circuits	Researching, developing, manufacturing, testing and marketing of integrated circuits
Place of Incorporation and Operation	Hsinchu, Taiwan	Hsinchu, Taiwan
Carrying Amount	$ 1,462.1	$ 1,315.4
% of Ownership and Voting Rights Held by the Company	35.00%	35.00%
Mutual-Pak [member]
Disclosure of associates [line items]
Principal Activities	Manufacturing of electronic parts, wholesaling and retailing of electronic materials, and researching, developing and testing of RFID	Manufacturing of electronic parts, wholesaling and retailing of electronic materials, and researching, developing and testing of RFID
Place of Incorporation and Operation	New Taipei, Taiwan	New Taipei, Taiwan
Carrying Amount	$ 22.9	$ 28.2
% of Ownership and Voting Rights Held by the Company	28.00%	28.00%

Investments Accounted for Usi_4

Investments Accounted for Using Equity Method - Market Prices of Investments Accounted for Using Equity Method in Publicly Traded Stocks Calculated by Closing Price at End of Reporting Period (Detail) - Level 1 [member] - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Vanguard International Semiconductor Corporation [member]
Disclosure of associates [line items]
Closing Price in Active Markets	$ 73,347.3	$ 53,849.9
Global Unichip Corporation [member]
Disclosure of associates [line items]
Closing Price in Active Markets	27,359.1	15,827.2
Xintec Inc. [member]
Disclosure of associates [line items]
Closing Price in Active Markets	$ 15,913.3	$ 20,420.2

Property, Plant and Equipment -

Property, Plant and Equipment - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Operating lease term	1 year	1 year
Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Operating lease term	5 years	5 years
Main plants [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives for property, plant and equipment	20 years
Mechanical and electrical power equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives for property, plant and equipment	10 years
Clean rooms [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives for property, plant and equipment	10 years
Machinery and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Reversal of impairment	$ 274.4		$ 301.4

Property, Plant and Equipment_2

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
Disclosure Of The Ownership Details Of PropertyPlant And Equipment [Line Items]
Property, plant and equipment	$ 1,975,118.7	$ 71,201.1	$ 1,555,589.1	$ 1,352,377.4
Asset used by the Company [member]
Disclosure Of The Ownership Details Of PropertyPlant And Equipment [Line Items]
Property, plant and equipment	1,975,114		1,554,585.9	1,352,313.9
Asset subject to operating lease [member]
Disclosure Of The Ownership Details Of PropertyPlant And Equipment [Line Items]
Property, plant and equipment	$ 4.7		$ 1,003.2	$ 63.5

Property, Plant and Equipment_3

Property, Plant and Equipment - Summary of assets used by the Company (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 1,555,589.1		$ 1,352,377.4
Additions	835,406.3		525,720.7	$ 564,283
Ending balance	1,975,118.7	$ 71,201.1	1,555,589.1	1,352,377.4
Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,554,585.9		1,352,313.9
Ending balance	1,975,114		1,554,585.9	1,352,313.9
Cost [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	4,426,223.8		3,911,596.3	3,372,216.5
Additions	835,406.3		525,720.7	564,283
Disposals or retirements	(26,566.7)		(7,172.9)	(18,583.9)
Transfers from assets subject to operating leases	1,479.1		23.1
Transfers to assets subject to operating leases	(244.6)		(1,199)
Transfers from right-of-use assets				619.8
Effect of disposal of subsidiary				(0.5)
Effect of exchange rate changes	847.2		(2,744.4)	(6,938.6)
Ending balance	5,237,145.1		4,426,223.8	3,911,596.3
Accumulated depreciation [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,871,637.9		2,559,282.4	2,300,253.9
Additions	411,483.9		321,821.1	278,764.9
Disposals or retirements	(22,599.2)		(6,773.2)	(14,067.3)
Reversal of impairment				(301.4)
Transfers from assets subject to operating leases	451.9		8.2
Transfers to assets subject to operating leases	(68.3)		(202.6)
Transfers from right-of-use assets				20.7
Effect of disposal of subsidiary				(0.5)
Impairment	274.4		10.2
Effect of exchange rate changes	850.5		(2,508.2)	(5,387.9)
Ending balance	3,262,031.1		2,871,637.9	2,559,282.4
Land and Land Improvements [Member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,436.5		3,453.1
Ending balance	5,988.4		3,436.5	3,453.1
Land and Land Improvements [Member] | Cost [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,942.6		3,991.8	4,011.4
Additions	2,587.2
Effect of exchange rate changes	(41.6)		(49.2)	(19.6)
Ending balance	6,488.2		3,942.6	3,991.8
Land and Land Improvements [Member] | Accumulated depreciation [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	506.1		538.7	550.6
Additions	1.3		1.5	1.6
Effect of exchange rate changes	(7.6)		(34.1)	(13.5)
Ending balance	499.8		506.1	538.7
Buildings [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	250,647.9		195,015.7
Ending balance	270,432.5		250,647.9	195,015.7
Buildings [member] | Cost [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	522,447.4		438,075	418,151.7
Additions	53,971.3		84,882.5	21,448.5
Disposals or retirements	(41.1)		(41.5)	(159)
Transfers from assets subject to operating leases	35.5		23.1
Effect of exchange rate changes	184.7		(491.7)	(1,366.2)
Ending balance	576,597.8		522,447.4	438,075
Buildings [member] | Accumulated depreciation [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	271,799.5		243,059.3	217,899.2
Additions	34,331.6		29,209.1	26,026.6
Disposals or retirements	(36.5)		(27.9)	(144.4)
Transfers from assets subject to operating leases	15.1		8.2
Effect of exchange rate changes	55.6		(449.2)	(722.1)
Ending balance	306,165.3		271,799.5	243,059.3
Machinery and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Reversal of impairment	(274.4)			(301.4)
Machinery and equipment | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,051,475.7		608,357
Ending balance	1,081,209.8		1,051,475.7	608,357
Machinery and equipment | Cost [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,607,005.7		2,886,623	2,728,760.2
Additions	401,659		729,943.3	179,798.4
Disposals or retirements	(26,192.2)		(6,397.3)	(17,381.6)
Transfers from assets subject to operating leases	1,443.6
Transfers to assets subject to operating leases	(244.6)		(1,199)
Transfers from right-of-use assets				619.8
Effect of exchange rate changes	1,077.7		(1,964.3)	(5,173.8)
Ending balance	3,984,749.2		3,607,005.7	2,886,623
Machinery and equipment | Accumulated depreciation [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,555,530		2,278,266	2,049,279
Additions	368,777.7		285,393.6	246,724.2
Disposals or retirements	(22,230.1)		(6,012.9)	(12,880.8)
Reversal of impairment				(301.4)
Transfers from assets subject to operating leases	436.8
Transfers to assets subject to operating leases	(68.3)		(202.6)
Transfers from right-of-use assets				20.7
Impairment	274.4		10.2
Effect of exchange rate changes	818.9		(1,924.3)	(4,575.7)
Ending balance	2,903,539.4		2,555,530	2,278,266
Office equipment [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	25,060.4		17,193
Ending balance	24,327.6		25,060.4	17,193
Office equipment [member] | Cost [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	68,862.7		54,611.4	48,382.2
Additions	7,643		15,112.9	7,415
Disposals or retirements	(333.4)		(734.1)	(1,043.3)
Effect of disposal of subsidiary				(0.5)
Effect of exchange rate changes	(18.1)		(127.5)	(142)
Ending balance	76,154.2		68,862.7	54,611.4
Office equipment [member] | Accumulated depreciation [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	43,802.3		37,418.4	32,525.1
Additions	8,373.3		7,216.9	6,012.5
Disposals or retirements	(332.6)		(732.4)	(1,042.1)
Effect of disposal of subsidiary				(0.5)
Effect of exchange rate changes	(16.4)		(100.6)	(76.6)
Ending balance	51,826.6		43,802.3	37,418.4
Equipment under installation and construction in progress [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	223,965.4		528,295.1
Ending balance	593,155.7		223,965.4	528,295.1
Equipment under installation and construction in progress [member] | Cost [member] | Property, plant and equipment not subject to operating leases [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	223,965.4		528,295.1	172,911
Additions	369,545.8		(304,218)	355,621.1
Effect of exchange rate changes	(355.5)		(111.7)	(237)
Ending balance	$ 593,155.7		$ 223,965.4	$ 528,295.1

Property, Plant and Equipment_4

Property, Plant and Equipment - Summary of assets subject to operating leases (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items]
Beginning balance	$ 1,555,589.1		$ 1,352,377.4
Additions	835,406.3		525,720.7	$ 564,283
Ending balance	1,975,118.7	$ 71,201.1	1,555,589.1	1,352,377.4
Buildings used to operating leases [member]
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items]
Beginning balance	1,003.2		63.5
Ending balance	4.7		1,003.2	63.5
Cost [member] | Buildings used to operating leases [member]
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items]
Beginning balance	1,426.6		562.6	562.6
Transfers to assets subject to operating leases	(1,479.1)		(23.1)
Transfers from assets subject to operating leases	244.6		1,199
Disposals or retirements			(311.9)
Ending balance	192.1		1,426.6	562.6
Accumulated depreciation [member] | Buildings used to operating leases [member]
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items]
Beginning balance	423.4		499.1	474.9
Additions	147.6		35.7	24.2
Transfers to assets subject to operating leases	(451.9)		(8.2)
Transfers from assets subject to operating leases	68.3		202.6
Disposals or retirements			(305.8)
Ending balance	187.4		423.4	499.1
Buildings [member] | Buildings used to operating leases [member]
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items]
Beginning balance	26.2		63.5
Ending balance	4.7		26.2	63.5
Buildings [member] | Cost [member] | Buildings used to operating leases [member]
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items]
Beginning balance	227.6		562.6	562.6
Transfers to assets subject to operating leases	(35.5)		(23.1)
Disposals or retirements			(311.9)
Ending balance	192.1		227.6	562.6
Buildings [member] | Accumulated depreciation [member] | Buildings used to operating leases [member]
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items]
Beginning balance	201.4		499.1	474.9
Additions	1.1		16.3	24.2
Transfers to assets subject to operating leases	(15.1)		(8.2)
Disposals or retirements			(305.8)
Ending balance	187.4		201.4	$ 499.1
Machinery and equipment [member] | Buildings used to operating leases [member]
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items]
Beginning balance	977
Ending balance			977
Machinery and equipment [member] | Cost [member] | Buildings used to operating leases [member]
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items]
Beginning balance	1,199
Transfers to assets subject to operating leases	(1,443.6)
Transfers from assets subject to operating leases	244.6		1,199
Ending balance			1,199
Machinery and equipment [member] | Accumulated depreciation [member] | Buildings used to operating leases [member]
Disclosure Of Property Plant And Equipment Subject To Operating Lease [Line Items]
Beginning balance	222
Additions	146.5		19.4
Transfers to assets subject to operating leases	(436.8)
Transfers from assets subject to operating leases	$ 68.3		202.6
Ending balance			$ 222

Property, Plant and Equipment_5

Property, Plant and Equipment - Summary of maturity analysis of operating lease payments receivable (Detail) - Operating Lease Agreement [Member] - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Maturity Analysis Of Operating Lease Receivables [Line Items]
Operating Lease Payment Receivables	$ 18	$ 166.1
Year 1 [member]
Disclosure Of Maturity Analysis Of Operating Lease Receivables [Line Items]
Operating Lease Payment Receivables	$ 18	149.1
Year 2 [Member]
Disclosure Of Maturity Analysis Of Operating Lease Receivables [Line Items]
Operating Lease Payment Receivables		$ 17

Lease Arrangements - Right-of-u

Lease Arrangements - Right-of-use Assets (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2021USD ($)
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	$ 32,734.4	$ 27,728.5		$ 1,180
Additions to right-of-use assets	7,769.8	13,481.2	$ 1,033
Depreciation of right-of-use assets	2,556.2	2,681.6	2,622.7
Income from subleasing right-of-use assets (classified under other operating income and expenses, net)	82	79.6	55
Land [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	29,778.6	25,141.9
Depreciation of right-of-use assets	1,825.7	1,312.9	957.1
Buildings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	2,918.1	2,544.8
Depreciation of right-of-use assets	707.9	569.5	458.8
Machinery and equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	3.4
Depreciation of right-of-use assets	0.5	775.8	1,184.4
Office equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	34.3	41.8
Depreciation of right-of-use assets	$ 22.1	$ 23.4	$ 22.4

Lease Arrangements - Lease Liab

Lease Arrangements - Lease Liabilities (Detail) $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)
Lease liabilities [abstract]
Current portion (classified under accrued expenses and other current liabilities)	$ 2,176.5		$ 1,828
Noncurrent portion	20,764.2	$ 748.5	20,560.6
Lease liabilities	$ 22,940.7		$ 22,388.6

Lease Arrangements - Ranges Of

Lease Arrangements - Ranges Of Discount Rates For Lease Liabilities (Detail)	Dec. 31, 2021	Dec. 31, 2020
Land [member] | Bottom of range [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	0.39%	0.48%
Land [member] | Top of range [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	2.14%	2.14%
Buildings [member] | Bottom of range [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	0.39%	0.54%
Buildings [member] | Top of range [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	3.88%	3.88%
Machinery [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	0.71%
Office equipment [member] | Bottom of range [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	0.28%	0.28%
Office equipment [member] | Top of range [member]
Disclosure Of Discount Rate On Lease Liabilities [Line Items]
Discount rate on lease liabilities	3.88%	3.88%

Lease Arrangements - Maturity A

Lease Arrangements - Maturity Analysis of Lease Payments Receivable Under Operating Subleases (Detail) - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Operating Sublease Agreement [Member] | Year 1 [Member]
Disclosure Of Maturity Analysis Of Operating Lease Receivables Under Subleases [Line Items]
Maturity analysis of lease payments receivable	$ 60.8	$ 144.1

Lease Arrangements - Other leas

Lease Arrangements - Other lease information (Details) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Presentation of leases for lessee [abstract]
Expenses relating to short-term leases	$ 5,250.3	$ 3,153.5	$ 5,007.1
Expenses relating to variable lease payments not included in the measurement of lease liabilities	168.7	257	195.1
Total cash outflow for leases	$ 7,510.8	$ 6,354.6	$ 7,724.4

Intangible Assets - Summary of

Intangible Assets - Summary of Intangible Assets (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	$ 25,768.1		$ 20,653
Ending balance	26,821.7	$ 966.9	25,768.1	$ 20,653
Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	75,114.9		62,875.3	54,020.9
Additions	9,318.5		12,559.5	9,237.8
Disposals or retirements	(318.7)		(60.5)	(260.9)
Effect of exchange rate changes	(53.3)		(259.4)	(122.5)
Ending balance	84,061.4		75,114.9	62,875.3
Accumulated amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	49,346.8		42,222.3	37,018.8
Additions	8,207.2		7,186.2	5,472.4
Disposals or retirements	(317.5)		(59.9)	(258.6)
Effect of exchange rate changes	3.2		(1.8)	(10.3)
Ending balance	57,239.7		49,346.8	42,222.3
Goodwill [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	5,436.6		5,693.4
Ending balance	5,379.2		5,436.6	5,693.4
Goodwill [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	5,436.6		5,693.4	5,795.5
Effect of exchange rate changes	(57.4)		(256.8)	(102.1)
Ending balance	5,379.2		5,436.6	5,693.4
Technology license fees [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	9,935.5		6,031.2
Ending balance	8,621.6		9,935.5	6,031.2
Technology license fees [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	22,161.7		15,855	10,974.5
Additions	1,372.8		6,308.9	4,879.6
Effect of exchange rate changes	(0.5)		(2.2)	0.9
Ending balance	23,534		22,161.7	15,855
Technology license fees [member] | Accumulated amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	12,226.2		9,823.8	8,756
Additions	2,686.8		2,404.5	1,066.9
Effect of exchange rate changes	(0.6)		(2.1)	0.9
Ending balance	14,912.4		12,226.2	9,823.8
Software and system design costs [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	6,127.3		6,521.9
Ending balance	9,529.4		6,127.3	6,521.9
Software and system design costs [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	36,239		33,024	29,594.6
Additions	7,726.2		3,275.8	3,710.4
Disposals or retirements	(318.7)		(60.5)	(260.9)
Effect of exchange rate changes	4.5		(0.3)	(20.1)
Ending balance	43,651		36,239	33,024
Software and system design costs [member] | Accumulated amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	30,111.7		26,502.1	23,023.7
Additions	4,323.9		3,669.2	3,747.3
Disposals or retirements	(317.5)		(59.9)	(258.6)
Effect of exchange rate changes	3.5		0.3	(10.3)
Ending balance	34,121.6		30,111.7	26,502.1
Patent and others [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	4,268.7		2,406.5
Ending balance	3,291.5		4,268.7	2,406.5
Patent and others [member] | Cost [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	11,277.6		8,302.9	7,656.3
Additions	219.5		2,974.8	647.8
Effect of exchange rate changes	0.1		(0.1)	(1.2)
Ending balance	11,497.2		11,277.6	8,302.9
Patent and others [member] | Accumulated amortization [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance	7,008.9		5,896.4	5,239.1
Additions	1,196.5		1,112.5	658.2
Effect of exchange rate changes	0.3			(0.9)
Ending balance	$ 8,205.7		$ 7,008.9	$ 5,896.4

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Annual discount rate	8.00%	8.00%
Impairment loss recognized in goodwill	$ 0	$ 0	$ 0

Short-term Loans - Summary of S

Short-term Loans - Summary of Short-term Loans (Detail) € in Millions, $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2021EUR (€)	Dec. 31, 2020USD ($)	Dec. 31, 2020EUR (€)
Disclosure of detailed information about borrowings [line items]
Amount	$ 114,921.3	$ 88,559	$ 4,142.8
Unsecured Loans [member]
Disclosure of detailed information about borrowings [line items]
Amount	$ 114,921.3	$ 88,559
Short Term Loans [Member]
Disclosure of detailed information about borrowings [line items]
Loan content			$ 0	€ 3,652.9	$ 200	€ 2,398
Maturity date	2022-06	2021-02
Short Term Loans [Member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate	(0.73%)	(0.54%)	(0.73%)	(0.73%)	(0.54%)	(0.54%)
Short Term Loans [Member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate	0.00%	0.33%	0.00%	0.00%	0.33%	0.33%

Bonds Payable - Summary of Bond

Bonds Payable - Summary of Bonds Payable (Detail) $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)
Bonds payable [line items]
Less: Current portion	$ (4,400)		$ (2,600)
Noncurrent bonds payable	610,070.6	$ 21,992.4	254,105.1
Cost [member] | Taiwan [member]
Bonds payable [line items]
Unsecured bonds	312,448		173,197
Cost [member] | Overseas [member]
Bonds payable [line items]
Unsecured bonds	304,414		84,291
Discounts on bonds payable [member]
Bonds payable [line items]
Discounts on bonds payable	$ (2,391.4)		$ (782.9)

Bonds Payable - Major Terms of

Bonds Payable - Major Terms of Domestic Unsecured Bonds (Detail) $ in Millions, $ in Millions	3 Months Ended	12 Months Ended
	Apr. 14, 2022	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)
Bonds payable [line items]
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And One Three [member]
Bonds payable [line items]
Issuance starting period		2012-10
Issuance ending period		2022-10
Coupon Rate		1.53%	1.53%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And One Three [member] | Taiwan [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 4,400
Domestic Unsecured Bonds Hundred And One Four [member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2013-01
Issuance ending period		2020-01
Coupon Rate		1.35%	1.35%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And One Four [member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2013-01
Issuance ending period		2023-01
Coupon Rate		1.49%	1.49%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And One Four [member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 10,000
Domestic Unsecured Bonds Hundred And One Four [member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 3,000
Domestic Unsecured Bonds Hundred And Two One [member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2013-02
Issuance ending period		2020-02
Coupon Rate		1.38%	1.38%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Two One [member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2013-02
Issuance ending period		2023-02
Coupon Rate		1.50%	1.50%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Two One [member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 11,600
Domestic Unsecured Bonds Hundred And Two One [member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 3,600
Domestic Unsecured Bonds Hundred And Two Two [member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2013-07
Issuance ending period		2020-07
Coupon Rate		1.50%	1.50%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Two Two [member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2013-07
Issuance ending period		2023-07
Coupon Rate		1.70%	1.70%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Two Two [member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 10,200
Domestic Unsecured Bonds Hundred And Two Two [member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 3,500
Domestic Unsecured Bonds Hundred And Two Four [member] | Tranche D [member]
Bonds payable [line items]
Issuance starting period		2013-09
Issuance ending period		2021-03
Coupon Rate		1.85%	1.85%
Repayment and Interest Payment		Bullet repayment; interest payable annually (interest for the six months prior to maturity will accrue on the basis of actual days and be repayable at maturity)
Domestic Unsecured Bonds Hundred And Two Four [member] | Tranche E [member]
Bonds payable [line items]
Issuance starting period		2013-09
Issuance ending period		2023-03
Coupon Rate		2.05%	2.05%
Repayment and Interest Payment		Bullet repayment; interest payable annually (interest for the six months prior to maturity will accrue on the basis of actual days and be repayable at maturity)
Domestic Unsecured Bonds Hundred And Two Four [member] | Tranche F [member]
Bonds payable [line items]
Issuance starting period		2013-09
Issuance ending period		2023-09
Coupon Rate		2.10%	2.10%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Two Four [member] | Taiwan [member] | Tranche D [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 2,600
Domestic Unsecured Bonds Hundred And Two Four [member] | Taiwan [member] | Tranche E [member]
Bonds payable [line items]
Domestic unsecured bonds		5,400
Domestic Unsecured Bonds Hundred And Two Four [member] | Taiwan [member] | Tranche F [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 2,600
Domestic Unsecured Bonds Hundred And Nine One [Member]
Bonds payable [line items]
Issuance starting period		2020-09
Issuance ending period		2060-09
Coupon Rate		2.70%	2.70%
Repayment and Interest Payment		Bullet repayment (callable on the 5th anniversary of the issue date and every anniversary thereafter); interest payable annually
Domestic Unsecured Bonds Hundred And Nine One [Member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2020-03
Issuance ending period		2025-03
Coupon Rate		0.58%	0.58%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine One [Member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2020-03
Issuance ending period		2027-03
Coupon Rate		0.62%	0.62%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine One [Member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2020-03
Issuance ending period		2030-03
Coupon Rate		0.64%	0.64%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine One [Member] | Taiwan [member]
Bonds payable [line items]
Domestic unsecured bonds			$ 1,000
Domestic Unsecured Bonds Hundred And Nine One [Member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 3,000
Domestic Unsecured Bonds Hundred And Nine One [Member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		10,500
Domestic Unsecured Bonds Hundred And Nine One [Member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 10,500
Domestic Unsecured Bonds Hundred And Nine Two [Member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2020-04
Issuance ending period		2025-04
Coupon Rate		0.52%	0.52%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Two [Member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2020-04
Issuance ending period		2027-04
Coupon Rate		0.58%	0.58%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Two [Member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2020-04
Issuance ending period		2030-04
Coupon Rate		0.60%	0.60%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Two [Member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 5,900
Domestic Unsecured Bonds Hundred And Nine Two [Member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		10,400
Domestic Unsecured Bonds Hundred And Nine Two [Member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 5,300
Domestic Unsecured Bonds Hundred And Nine Three [Member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2020-05
Issuance ending period		2025-05
Coupon Rate		0.55%	0.55%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Three [Member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2020-05
Issuance ending period		2027-05
Coupon Rate		0.60%	0.60%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Three [Member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2020-05
Issuance ending period		2030-05
Coupon Rate		0.64%	0.64%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Three [Member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 4,500
Domestic Unsecured Bonds Hundred And Nine Three [Member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		7,500
Domestic Unsecured Bonds Hundred And Nine Three [Member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 2,400
Domestic Unsecured Bonds Hundred And Nine Four [Member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2020-07
Issuance ending period		2025-07
Coupon Rate		0.58%	0.58%
Repayment and Interest Payment		Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Four [Member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2020-07
Issuance ending period		2027-07
Coupon Rate		0.65%	0.65%
Repayment and Interest Payment		Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Four [Member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2020-07
Issuance ending period		2030-07
Coupon Rate		0.67%	0.67%
Repayment and Interest Payment		Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Four [Member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 5,700
Domestic Unsecured Bonds Hundred And Nine Four [Member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		6,300
Domestic Unsecured Bonds Hundred And Nine Four [Member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 1,900
Domestic Unsecured Bonds Hundred And Nine Five [Member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2020-09
Issuance ending period		2025-09
Coupon Rate		0.50%	0.50%
Repayment and Interest Payment		Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Five [Member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2020-09
Issuance ending period		2027-09
Coupon Rate		0.58%	0.58%
Repayment and Interest Payment		Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Five [Member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2020-09
Issuance ending period		2030-09
Coupon Rate		0.60%	0.60%
Repayment and Interest Payment		Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Five [Member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 4,800
Domestic Unsecured Bonds Hundred And Nine Five [Member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		8,000
Domestic Unsecured Bonds Hundred And Nine Five [Member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 2,800
Domestic Unsecured Bonds Hundred And Nine Six [Member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2020-12
Issuance ending period		2025-12
Coupon Rate		0.40%	0.40%
Repayment and Interest Payment		Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Six [Member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2020-12
Issuance ending period		2027-12
Coupon Rate		0.44%	0.44%
Repayment and Interest Payment		Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Six [Member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2020-12
Issuance ending period		2030-12
Coupon Rate		0.48%	0.48%
Repayment and Interest Payment		Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Six [Member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 1,600
Domestic Unsecured Bonds Hundred And Nine Six [Member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		5,600
Domestic Unsecured Bonds Hundred And Nine Six [Member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 4,800
Domestic Unsecured Bonds Hundred And Nine Seven [Member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2020-12
Issuance ending period		2025-12
Coupon Rate		0.36%	0.36%
Repayment and Interest Payment		Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Seven [Member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2020-12
Issuance ending period		2027-12
Coupon Rate		0.41%	0.41%
Repayment and Interest Payment		Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Seven [Member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2020-12
Issuance ending period		2030-12
Coupon Rate		0.45%	0.45%
Repayment and Interest Payment		Two equal installments in last two years; interest payable annually
Domestic Unsecured Bonds Hundred And Nine Seven [Member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 1,900
Domestic Unsecured Bonds Hundred And Nine Seven [Member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		10,200
Domestic Unsecured Bonds Hundred And Nine Seven [Member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 6,400
Domestic Unsecured Bonds Hundred And Ten One [Member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2021-03
Issuance ending period		2026-03
Coupon Rate		0.50%	0.50%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten One [Member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2021-03
Issuance ending period		2028-03
Coupon Rate		0.55%	0.55%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten One [Member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2021-03
Issuance ending period		2031-03
Coupon Rate		0.60%	0.60%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten One [Member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 4,800
Domestic Unsecured Bonds Hundred And Ten One [Member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		11,400
Domestic Unsecured Bonds Hundred And Ten One [Member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 4,900
Domestic Unsecured Bonds Hundred And Ten Two [Member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2021-05
Issuance ending period		2026-05
Coupon Rate		0.50%	0.50%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Two [Member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2021-05
Issuance ending period		2028-05
Coupon Rate		0.58%	0.58%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Two [Member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2021-05
Issuance ending period		2031-05
Coupon Rate		0.65%	0.65%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Two [Member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 5,200
Domestic Unsecured Bonds Hundred And Ten Two [Member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		8,400
Domestic Unsecured Bonds Hundred And Ten Two [Member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 5,600
Domestic Unsecured Bonds Hundred And Ten Three [Member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2021-06
Issuance ending period		2026-06
Coupon Rate		0.52%	0.52%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Three [Member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2021-06
Issuance ending period		2028-06
Coupon Rate		0.58%	0.58%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Three [Member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2021-06
Issuance ending period		2031-06
Coupon Rate		0.65%	0.65%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Three [Member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 6,900
Domestic Unsecured Bonds Hundred And Ten Three [Member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		7,900
Domestic Unsecured Bonds Hundred And Ten Three [Member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 4,900
Domestic Unsecured Bonds Hundred And Ten Four [Member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2021-08
Issuance ending period		2025-08
Coupon Rate		0.485%	0.485%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Four [Member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2021-08
Issuance ending period		2026-08
Coupon Rate		0.50%	0.50%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Four [Member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2021-08
Issuance ending period		2028-08
Coupon Rate		0.55%	0.55%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Four [Member] | Tranche D [member]
Bonds payable [line items]
Issuance starting period		2021-08
Issuance ending period		2031-08
Coupon Rate		0.62%	0.62%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Four [Member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 4,000
Domestic Unsecured Bonds Hundred And Ten Four [Member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		8,000
Domestic Unsecured Bonds Hundred And Ten Four [Member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		5,400
Domestic Unsecured Bonds Hundred And Ten Four [Member] | Taiwan [member] | Tranche D [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 4,200
Domestic Unsecured Bonds Hundred And Ten Six [Member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2021-10
Issuance ending period		2026-04
Coupon Rate		0.535%	0.535%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Six [Member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2021-10
Issuance ending period		2026-10
Coupon Rate		0.54%	0.54%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Six [Member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2021-10
Issuance ending period		2028-10
Coupon Rate		0.60%	0.60%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Six [Member] | Tranche D [member]
Bonds payable [line items]
Issuance starting period		2021-10
Issuance ending period		2031-10
Coupon Rate		0.62%	0.62%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Six [Member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 3,200
Domestic Unsecured Bonds Hundred And Ten Six [Member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		6,900
Domestic Unsecured Bonds Hundred And Ten Six [Member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		4,600
Domestic Unsecured Bonds Hundred And Ten Six [Member] | Taiwan [member] | Tranche D [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 1,600
Domestic Unsecured Bonds Hundred And Ten Seven [Member] | Tranche A [member]
Bonds payable [line items]
Issuance starting period		2021-12
Issuance ending period		2026-12
Coupon Rate		0.65%	0.65%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Seven [Member] | Tranche B [member]
Bonds payable [line items]
Issuance starting period		2021-12
Issuance ending period		2027-06
Coupon Rate		0.675%	0.675%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Seven [Member] | Tranche C [member]
Bonds payable [line items]
Issuance starting period		2021-12
Issuance ending period		2028-12
Coupon Rate		0.72%	0.72%
Repayment and Interest Payment		Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Ten Seven [Member] | Taiwan [member] | Tranche A [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 7,700
Domestic Unsecured Bonds Hundred And Ten Seven [Member] | Taiwan [member] | Tranche B [member]
Bonds payable [line items]
Domestic unsecured bonds		3,500
Domestic Unsecured Bonds Hundred And Ten Seven [Member] | Taiwan [member] | Tranche C [member]
Bonds payable [line items]
Domestic unsecured bonds		$ 5,500
Domestic Unsecured Bonds Hundred And Ten Five [Member]
Bonds payable [line items]
Issuance starting period		2021-09
Issuance ending period		2051-09
Coupon Rate		3.10%	3.10%
Repayment and Interest Payment		Bullet repayment (callable on the 5th anniversary of the issue date and every anniversary thereafter); interest payable annually
Domestic Unsecured Bonds Hundred And Ten Five [Member] | Taiwan [member]
Bonds payable [line items]
Domestic unsecured bonds			$ 1,000

Bonds Payable - Major Terms o_2

Bonds Payable - Major Terms of Overseas Unsecured Bonds (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Apr. 14, 2022	Dec. 31, 2021
Bonds payable [line items]
Repayment and Interest Payment	Bullet repayment; interest payable annually
Overseas [member] | Issuance period one [Member]
Bonds payable [line items]
Overseas unsecured bonds		$ 1,000
Overseas [member] | Issuance period two [Member]
Bonds payable [line items]
Overseas unsecured bonds		750
Overseas [member] | Issuance period three [Member]
Bonds payable [line items]
Overseas unsecured bonds		1,250
Overseas [member] | Issuance Period Four [Member]
Bonds payable [line items]
Overseas unsecured bonds		1,100
Overseas [member] | Issuance Period Five [Member]
Bonds payable [line items]
Overseas unsecured bonds		900
Overseas [member] | Issuance Period Six [Member]
Bonds payable [line items]
Overseas unsecured bonds		1,500
Overseas [member] | Issuance Period Seven [Member]
Bonds payable [line items]
Overseas unsecured bonds		1,250
Overseas [member] | Issuance Period Eight [Member]
Bonds payable [line items]
Overseas unsecured bonds		1,250
Overseas [member] | Issuance Period Nine [Member]
Bonds payable [line items]
Overseas unsecured bonds		1,000
Overseas [member] | Issuance Period Ten [Member]
Bonds payable [line items]
Overseas unsecured bonds		$ 1,000
Overseas unsecured bonds [member] | Issuance period one [Member]
Bonds payable [line items]
Issuance starting period		2020-09
Issuance ending period		2025-09
Coupon Rate		0.75%
Repayment and Interest Payment		Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] | Issuance period two [Member]
Bonds payable [line items]
Issuance starting period		2020-09
Issuance ending period		2027-09
Coupon Rate		1.00%
Repayment and Interest Payment		Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] | Issuance period three [Member]
Bonds payable [line items]
Issuance starting period		2020-09
Issuance ending period		2030-09
Coupon Rate		1.375%
Repayment and Interest Payment		Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] | Issuance Period Four [Member]
Bonds payable [line items]
Issuance starting period		2021-04
Issuance ending period		2026-04
Coupon Rate		1.25%
Repayment and Interest Payment		Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] | Issuance Period Five [Member]
Bonds payable [line items]
Issuance starting period		2021-04
Issuance ending period		2028-04
Coupon Rate		1.75%
Repayment and Interest Payment		Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] | Issuance Period Six [Member]
Bonds payable [line items]
Issuance starting period		2021-04
Issuance ending period		2031-04
Coupon Rate		2.25%
Repayment and Interest Payment		Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] | Issuance Period Seven [Member]
Bonds payable [line items]
Issuance starting period		2021-10
Issuance ending period		2026-10
Coupon Rate		1.75%
Repayment and Interest Payment		Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] | Issuance Period Eight [Member]
Bonds payable [line items]
Issuance starting period		2021-10
Issuance ending period		2031-10
Coupon Rate		2.50%
Repayment and Interest Payment		Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] | Issuance Period Nine [Member]
Bonds payable [line items]
Issuance starting period		2021-10
Issuance ending period		2041-10
Coupon Rate		3.125%
Repayment and Interest Payment		Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually
Overseas unsecured bonds [member] | Issuance Period Ten [Member]
Bonds payable [line items]
Issuance starting period		2021-10
Issuance ending period		2051-10
Coupon Rate		3.25%
Repayment and Interest Payment		Bullet repayment (callable at any time, in whole or in part, at the relevant redemption price according to relevant agreements); interest payable semi-annually

Bonds Payable - Summary of Dome

Bonds Payable - Summary of Domestic Unsecured Bonds And Overseas Unsecured Bonds (Detail) $ in Millions	3 Months Ended
	Apr. 14, 2022TWD ($)
Disclosure of detailed information about borrowings [line items]
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven One Green Bond [Member] | Tranche A [member] | Taiwan [member] | Nonadjusting Events After Reporting Period [Member]
Disclosure of detailed information about borrowings [line items]
Issuance starting period	2022-01
Issuance ending period	2027-01
Domestic unsecured bonds	$ 2,100
Coupon Rate	0.63%
Repayment and Interest Payment	Bullet repayment; interest payable annually
Domestic Unsecured Bonds Hundred And Eleven One Green Bond [Member] | Tranche B [member] | Taiwan [member] | Nonadjusting Events After Reporting Period [Member]
Disclosure of detailed information about borrowings [line items]
Issuance starting period	2022-01
Issuance ending period	2029-01
Domestic unsecured bonds	$ 3,300
Coupon Rate	0.72%
Domestic Unsecured Bonds Hundred And Eleven Two [Member] | Tranche A [member] | Taiwan [member] | Nonadjusting Events After Reporting Period [Member]
Disclosure of detailed information about borrowings [line items]
Issuance starting period	2022-03
Issuance ending period	2026-09
Domestic unsecured bonds	$ 3,000
Coupon Rate	0.84%
Domestic Unsecured Bonds Hundred And Eleven Two [Member] | Tranche B [member] | Taiwan [member] | Nonadjusting Events After Reporting Period [Member]
Disclosure of detailed information about borrowings [line items]
Issuance starting period	2022-03
Issuance ending period	2027-03
Domestic unsecured bonds	$ 9,600
Coupon Rate	0.85%
Domestic Unsecured Bonds Hundred And Eleven Two [Member] | Tranche C [member] | Taiwan [member] | Nonadjusting Events After Reporting Period [Member]
Disclosure of detailed information about borrowings [line items]
Issuance starting period	2022-03
Issuance ending period	2029-03
Domestic unsecured bonds	$ 1,600
Coupon Rate	0.90%

Long-Term Bank Loans - Summary

Long-Term Bank Loans - Summary of Loans and Bonds Payable (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2021USD ($)
Disclosure of detailed information about borrowings [line items]
Less: Current portion	$ (4,400)	$ (2,600)
Long-term bank loans	3,309.1	1,967.6	$ 119.3
Long-term bank loans [member]
Disclosure of detailed information about borrowings [line items]
Unsecured loans	3,510	2,000
Less: Discounts on government grants	(34.2)	(32.4)
Less: Current portion	(166.7)
Long-term bank loans	$ 3,309.1	$ 1,967.6
Annual interest rate		0.40%
Maturity date	September 2026	September 2025
Long-term bank loans [member] | Bottom of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate	0.40%		0.40%
Long-term bank loans [member] | Top of range [member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate	0.90%		0.90%

Retirement Benefit Plans - Addi

Retirement Benefit Plans - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of defined benefit plans [line items]
Employer contribution percentage, defined contribution plans	6.00%
Defined contribution plans expense	$ 3,711	$ 2,809.5	$ 2,609.7
Employer contribution percentage, defined benefit plans	2.00%
Defined benefit plans contribution in the next year	$ 2,269.9
Weighted average duration of the defined benefit obligation	9 years
Future salary increase rate (2021)	3.00%	3.00%
Forecast [Member]
Disclosure of defined benefit plans [line items]
Future salary increase rate (2021)	20.00%
Actuarial assumption of discount rates [member]
Disclosure of defined benefit plans [line items]
Amount of increase in defined benefit obligation	$ 780.5	$ 694.7
Actuarial assumption of expected rates of salary increases [member]
Disclosure of defined benefit plans [line items]
Percentage of increase in salary rate	0.50%
Amount of increase in defined benefit obligation	$ 759.5	$ 836
Maximum [Member] | Actuarial assumption of expected rates of salary increases [member]
Disclosure of defined benefit plans [line items]
Percentage of increase in salary rate	0.50%
Minimum [Member] | Actuarial assumption of discount rates [member]
Disclosure of defined benefit plans [line items]
Percentage after decrease in discount rate	0.00%

Retirement Benefit Plans - Amou

Retirement Benefit Plans - Amounts Recognized in Consolidated Statements of Profit or Loss and Other Comprehensive Income of Defined Benefit Plans (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
Disclosure of defined benefit plans [abstract]
Current service cost	$ 145.3		$ 123.3	$ 135.6
Net interest expense	47.2		81.6	124
Components of defined benefit costs recognized in profit or loss	192.5		204.9	259.6
Remeasurement on the net defined benefit liability:
Return on plan assets (excluding amounts included in net interest expense)	(73.3)		(139.2)	(124.4)
Actuarial loss (gain) arising from experience adjustments	94.3		494.1	(438)
Actuarial gain arising from changes in demographic assumptions	277.4			(233.2)
Actuarial loss arising from changes in financial assumptions	(540.5)		3,161.9	541.7
Components of defined benefit costs recognized in other comprehensive income	(242.1)	$ (8.7)	3,516.8	(253.9)
Total	$ (49.6)		$ 3,721.7	$ 5.7

Retirement Benefit Plans - Pens

Retirement Benefit Plans - Pension Costs of Defined Benefit Plans Recognized in Profit or Loss by Categories (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of defined benefit plans [line items]
Defined benefit cost recognized in the income statement	$ 192.5	$ 204.9	$ 259.6
Cost of revenue [member]
Disclosure of defined benefit plans [line items]
Defined benefit cost recognized in the income statement	124.5	126.3	157.8
Research and development expenses [member]
Disclosure of defined benefit plans [line items]
Defined benefit cost recognized in the income statement	52.8	57.3	72.7
General and administrative expenses [member]
Disclosure of defined benefit plans [line items]
Defined benefit cost recognized in the income statement	12.5	18.2	25.1
Marketing expenses [member]
Disclosure of defined benefit plans [line items]
Defined benefit cost recognized in the income statement	$ 2.7	$ 3.1	$ 4

Retirement Benefit Plans - Am_2

Retirement Benefit Plans - Amounts Arising from Defined Benefit Obligation in Consolidated Statements of Financial Position (Detail) $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)
Disclosure of defined benefit plans [abstract]
Present value of defined benefit obligation	$ 16,585.5		$ 16,980.3
Fair value of plan assets	(5,548.6)		(5,066.2)
Net defined benefit liability	$ 11,036.9	$ 397.9	$ 11,914.1

Retirement Benefit Plans - Move

Retirement Benefit Plans - Movements in Present Value of Defined Benefit Obligation (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Remeasurement:
Actuarial loss (gain) arising from experience adjustments	$ 94.3	$ 494.1	$ (438)
Actuarial gain arising from changes in demographic assumptions	277.4		(233.2)
Actuarial loss arising from changes in financial assumptions	(540.5)	3,161.9	541.7
Present value of defined benefit obligation [member]
Disclosure of defined benefit plans [line items]
Balance, beginning of year	16,980.3	13,484.1	13,662.7
Current service cost	145.3	123.3	135.6
Interest expense	66.7	118.8	175.4
Remeasurement:
Actuarial loss (gain) arising from experience adjustments	94.3	494.1	(438)
Actuarial gain arising from changes in demographic assumptions	277.4		(233.2)
Actuarial loss arising from changes in financial assumptions	(540.5)	3,161.9	541.7
Benefits paid from plan assets	(431.8)	(399)	(344.1)
Benefits paid directly by the Company	(6.2)	(2.9)	(16)
Balance, end of year	$ 16,585.5	$ 16,980.3	$ 13,484.1

Retirement Benefit Plans - Mo_2

Retirement Benefit Plans - Movements in Fair Value of Plan Assets (Detail) - Fair value of plan assets [member] - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of fair value of plan assets [line items]
Balance, beginning of year	$ 5,066.2	$ 4,301.6	$ 4,011.3
Interest income	19.5	37.2	51.4
Remeasurement:
Return on plan assets (excluding amounts included in net interest expense)	73.3	139.2	124.4
Contributions from employer	821.4	987.2	458.6
Benefits paid from plan assets	(431.8)	(399)	(344.1)
Balance, end of year	$ 5,548.6	$ 5,066.2	$ 4,301.6

Retirement Benefit Plans - Fair

Retirement Benefit Plans - Fair Value of Plan Assets by Major Categories (Detail) - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of fair value of plan assets [abstract]
Cash	$ 1,001	$ 632.8
Equity instruments	2,951.8	2,926.7
Debt instruments	1,595.8	1,506.7
Fair value of plan assets	$ 5,548.6	$ 5,066.2

Retirement Benefit Plans - Prin

Retirement Benefit Plans - Principal Assumptions for Actuarial Valuation of Present Value of Defined Benefit Obligation (Detail)	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [abstract]
Discount rate	0.75%	0.40%
Future salary increase rate	3.00%	3.00%

Equity - Summary of Capital Sto

Equity - Summary of Capital Stock (Detail) shares in Millions, $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)shares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020TWD ($)shares
Disclosure of classes of share capital [abstract]
Authorized shares	28,050	28,050	28,050
Authorized capital | $	$ 280,500		$ 280,500
Issued and paid shares	25,930.3	25,930.3	25,930.3
Issued capital	$ 259,303.8	$ 9,347.7	$ 259,303.8

Equity - Additional Information

Equity - Additional Information (Detail) shares in Millions	12 Months Ended
	Dec. 31, 2021$ / sharesshares	Dec. 31, 2020$ / sharesshares	Apr. 15, 2022shares
Disclosure of classes of share capital [line items]
Common shares par value | $ / shares	$ 10	$ 10
Shares allocated for exercise of employee stock options	500,000,000	500,000,000
Issued capital	25,930.3	25,930.3
Legal capital reserve percentage	10.00%	10.00%
Percentage of paid in capital on reserve used to offset deficit or distribute as dividend in cash or stock	25.00%	25.00%
Non Adjusting Events After Reporting Period [Member]
Disclosure of classes of share capital [line items]
Share buy back plan aggregate shares repurchased			1.4
Top of range [member]
Disclosure of classes of share capital [line items]
Total distribution	50.00%
American Depositary Shares (one represents five common shares) [member]
Disclosure of classes of share capital [line items]
Issued capital	1,064.2
Number of shares issued	5,321.2

Equity - Summary of Capital Sur

Equity - Summary of Capital Surplus (Detail) $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)
Equity [abstract]
Additional paid-in capital	$ 24,185		$ 24,185
From merger	22,804.5		22,804.5
From convertible bonds	8,892.9		8,892.9
From difference between the consideration received and the carrying amount of the subsidiaries' net assets during actual disposal	8,406.3
From share of changes in equities of subsidiaries	113.9		121.8
From share of changes in equities of associates	307.2		302.5
Donations	51.7		40.5
Total	$ 64,761.5	$ 2,334.6	$ 56,347.2

Equity - Appropriations of Earn

Equity - Appropriations of Earnings and Dividends Per Share (Detail) $ / shares in Units, $ in Millions, $ in Millions	3 Months Ended												12 Months Ended
	Dec. 31, 2021TWD ($)$ / shares	Sep. 30, 2021TWD ($)$ / shares	Jun. 30, 2021TWD ($)$ / shares	Mar. 31, 2021TWD ($)$ / shares	Dec. 31, 2020TWD ($)$ / shares	Sep. 30, 2020TWD ($)$ / shares	Jun. 30, 2020TWD ($)$ / shares	Mar. 31, 2020TWD ($)$ / shares	Dec. 31, 2019TWD ($)$ / shares	Sep. 30, 2019TWD ($)$ / shares	Jun. 30, 2019TWD ($)$ / shares	Mar. 31, 2019TWD ($)$ / shares	Dec. 31, 2021TWD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2021USD ($)
Resolution date of TSMC's Board of Directors in its meeting													Feb. 15, 2022	Feb. 9, 2021	Feb. 11, 2020
Special capital reserve	$ 311,147				$ 311,147								$ 311,147	$ 311,147		$ 11,216.5
Cash dividends to shareholders | $ / shares	$ 2.75	$ 2.75	$ 2.75	$ 2.75	$ 2.5	$ 2.5	$ 2.5	$ 2.5	$ 2.5	$ 2.5	$ 2.5	$ 2
Appropriation of earnings [member]
Resolution date of TSMC's Board of Directors in its meeting	Feb. 15, 2022	Nov. 9, 2021	Aug. 10, 2021	Jun. 9, 2021	Feb. 9, 2021	Nov. 10, 2020	Aug. 11, 2020	May 12, 2020	Feb. 11, 2020	Nov. 12, 2019	Aug. 13, 2019	Jun. 5, 2019
Special capital reserve	$ 3,304.3	$ 710.2	$ 10,201.2	$ (6,287)	$ 12,420.7	$ 5,501.3	$ 11,884.5	$ (2,694.8)	$ 16,893	$ 3,289.2	$ (3,338.2)	$ (4,724)	$ 3,304.3	$ 12,420.7	$ 16,893
Cash dividends to shareholders	$ 71,308.5	$ 71,308.5	$ 71,308.5	$ 71,308.5	$ 64,826	$ 64,826	$ 64,826	$ 64,826	$ 64,826	$ 64,826	$ 64,826	$ 51,860.8

Equity - Changes in Other Reser

Equity - Changes in Other Reserves (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
Balance, beginning of year	$ (54,679.8)		$ (27,568.3)	$ (15,449.9)
Exchange differences arising on translation of foreign operations	(6,181.7)		(29,846.8)	(14,693.5)
Equity instruments	1,898.2		423.2	334.5
Debt instruments	(3,339.9)		3,907	3,097.3
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal	(187.7)		108.7	(162.1)
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal	(93.2)		(1,439.4)	(537.8)
Loss allowance adjustments from debt instruments	1.3		(0.9)	6.9
Gain (loss) arising on changes in the fair value of hedging instruments	90.2		24.1	(109.6)
Transferred to initial carrying amount of hedged items	48.5		(20.3)	82.3
Share of other comprehensive income (loss) of associates	(104.7)		(267.9)	(152)
Share of unearned stock-based employee compensation of associates			0.2	1.6
Other comprehensive loss reclassified to profit or loss upon disposal of subsidiary				4.6
Income tax effect	(59.6)		0.6	9.4
Balance, end of year	(62,608.4)	$ (2,257)	(54,679.8)	(27,568.3)
Others - Foreign Currency Translation Reserve [member]
Balance, beginning of year	(57,001.6)		(26,871.4)	(12,042.4)
Exchange differences arising on translation of foreign operations	(6,181.7)		(29,846.8)	(14,693.5)
Share of other comprehensive income (loss) of associates	(120)		(283.4)	(140.1)
Other comprehensive loss reclassified to profit or loss upon disposal of subsidiary				4.6
Balance, end of year	(63,303.3)		(57,001.6)	(26,871.4)
Others - Stock-Based Employee Compensation [member]
Balance, beginning of year	0		(0.2)	(1.8)
Share of unearned stock-based employee compensation of associates			0.2	1.6
Income tax effect
Balance, end of year			0	(0.2)
Unrealized gain (loss) on financial assets at fair value through other comprehensive income [member]
Balance, beginning of year	2,321.8		(692.9)	(3,429.3)
Equity instruments	1,898.2		423.2	334.5
Debt instruments	(3,339.9)		3,907	3,097.3
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal	(187.7)		108.7	(162.1)
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal	(93.2)		(1,439.4)	(537.8)
Loss allowance adjustments from debt instruments	1.3		(0.9)	6.9
Share of other comprehensive income (loss) of associates	30		15.5	(11.8)
Income tax effect	(56.2)		0.6	9.4
Balance, end of year	574.3		2,321.8	(692.9)
Other - Gain (loss) on hedging instruments [member]
Balance, beginning of year	0		(3.8)	23.6
Gain (loss) arising on changes in the fair value of hedging instruments	90.2		24.1	(109.6)
Transferred to initial carrying amount of hedged items	48.5		(20.3)	82.3
Share of other comprehensive income (loss) of associates	(14.7)		0	(0.1)
Income tax effect	(3.4)
Balance, end of year	$ 120.6		$ 0	$ (3.8)

Net Revenue - Summary of Disagg

Net Revenue - Summary of Disaggregation of Revenue from Contracts with Customers by Product (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 1,587,415	$ 1,339,254.8	$ 1,069,985.4
Wafer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	1,405,300.3	1,178,456.3	927,317.3
Other Products [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 182,114.7	$ 160,798.5	$ 142,668.1

Net Revenue - Summary of Disa_2

Net Revenue - Summary of Disaggregation of Revenue from Contracts with Customers by Geographical Location (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 1,587,415	$ 1,339,254.8	$ 1,069,985.4
Taiwan [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	203,963.7	129,082.9	84,255.2
United States [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	1,015,996.4	817,911	634,713
China [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	164,552.1	233,783.3	208,101.4
Europe Middle East and Africa [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	89,010.1	70,213.4	67,568.2
Japan [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	71,920.8	63,299.2	57,468.6
Other country [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 41,971.9	$ 24,965	$ 17,879

Net Revenue - Summary of Disa_3

Net Revenue - Summary of Disaggregation of Revenue from Contracts with Customers Based on Platform Type (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 1,587,415	$ 1,339,254.8	$ 1,069,985.4
Smartphone [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	695,091.2	645,303.6	523,612.9
High performance computing [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	587,780.1	439,810	315,822.3
Internet of things [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	133,006	110,355.2	86,342.7
Automotive [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	67,076.4	44,367.5	47,914.5
Digital consumer electronics [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	55,577.2	54,555.7	53,733.4
Others [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 48,884.1	$ 44,862.8	$ 42,559.6

Net Revenue - Summary of Disa_4

Net Revenue - Summary of Disaggregation of Revenue from Contracts with Customers Based on Resolution (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 1,587,415	$ 1,339,254.8	$ 1,069,985.4
Wafer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	1,405,300.3	1,178,456.3	927,317.3
Wafer [member] | 5-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	262,327.4	90,934.5	0
Wafer [member] | 7-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	440,383.1	394,837	249,548.1
Wafer [member] | 10-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	660	3,403.1	23,266.4
Wafer [member] | 16-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	191,058.9	197,959	186,700.9
Wafer [member] | 20-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	5,668.8	8,450.9	9,535.8
Wafer [member] | 28-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	153,066.6	149,367.7	149,578.7
Wafer [member] | 40/45-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	103,413.6	103,176.5	93,366.3
Wafer [member] | 65-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	66,467.9	61,226.7	69,250
Wafer [member] | 90-nanometer [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	32,260.3	29,380.4	25,624.2
Wafer [member] | 0.11/0.13 micron [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	40,558.5	33,197.1	22,947.3
Wafer [member] | 0.15/0.18 micron [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	86,700.3	86,008.5	77,564.5
Wafer [member] | 0.25 micron and above [member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	$ 22,734.9	$ 20,514.9	$ 19,935.1

Net Revenue - Summary of Contra

Net Revenue - Summary of Contract Balances (Detail) - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
Accrued expenses and other current liabilities [member]
Disclosure of contract liabilities [line items]
Contract liabilities (classified under accrued expenses and other current liabilities)	$ 39,762.6	$ 13,775.1	$ 6,784.3

Net Revenue - Summary of Tempor

Net Revenue - Summary of Temporary Receipts From Customers (Detail) $ in Millions	Dec. 31, 2021TWD ($)
Text Block [Abstract]
Current portion (classified under accrued expenses and other current liabilities)	$ 30,612.7
Noncurrent portion (classified under other noncurrent liabilities)	155,381.5
Temporary receipts from customers	$ 185,994.2

Net Revenue - Refund Liabilitie

Net Revenue - Refund Liabilities (Detail) - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Accrued expenses and other current liabilities [member]
Disclosure Of Refund Liabilities [Line Items]
Refund liabilities	$ 41,038	$ 33,194.8

Net Revenue - Additional Inform

Net Revenue - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of Contract Balances [line items]
Revenue from contracts with customers	$ 1,587,415	$ 1,339,254.8	$ 1,069,985.4
Accrued expenses and other current liabilities [member]
Disclosure of Contract Balances [line items]
Revenue from contracts with customers	$ 11,590.4	$ 4,737	$ 3,876.6

Interest Income - Summary of in

Interest Income - Summary of interest income (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
Disclosure of Interest Income [Abstract]
Bank deposits	$ 2,834.8		$ 5,139.1	$ 11,454
Financial assets at FVTPL			2.5	339.5
Financial assets at FVTOCI	2,192.5		3,121.9	3,476.2
Financial assets at amortized cost	681.5		754.9	919.7
Interest income	$ 5,708.8	$ 205.8	$ 9,018.4	$ 16,189.4

Finance Costs - Summary of Fina

Finance Costs - Summary of Finance Costs (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
Material income and expense [abstract]
Interest expense, Corporate bonds	$ 5,203		$ 1,337.3	$ 1,139.9
Lease liabilities	193.3		227.8	240.9
Interest expense, Bank loans	17.6		500.9	1,869.4
Interest expense, Others	0.3		15.5	0.7
Finance costs	$ 5,414.2	$ 195.2	$ 2,081.5	$ 3,250.9

Other Gains and Losses - Summar

Other Gains and Losses - Summary of Other Gains and Losses, Net (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
Gain on disposal of financial assets, net
Investments in debt instruments at FVTOCI	$ 93.2	$ 3.4	$ 1,439.4	$ 537.8
Loss on disposal of subsidiaries				(4.6)
Gain (loss) on financial instruments at FVTPL, net
Mandatorily measured at FVTPL	(7,973.6)		8,244.5	(2,360.7)
Gain arising from fair value hedges, net				13.1
The reversal (accrual) of expected credit loss of financial assets
Investments in debt instruments at FVTOCI	(1.3)		0.9	(6.9)
Financial assets at amortized cost	4		(4.6)	5.2
Other gains (losses), net	489.7		426.2	665.1
Other gains and losses	$ (7,388)	$ (266.3)	$ 10,106.4	$ (1,151)

Income Tax - Summary of Income

Income Tax - Summary of Income Tax Expense (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
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)		(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	$ 73,738.3	$ 35,835.1

Income Tax - Reconciliation of

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, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Income before tax	$ 663,036		$ 584,746.3	$ 389,862.1
Income tax expense at the statutory rate	134,595.2		118,831.3	79,056.5
Tax effect of adjusting items:
Nondeductible (deductible) items in determining taxable income	11,279.5		1,015.9	(4,183.5)
Tax-exempt income	(89,852.9)		(65,988.1)	(39,808.1)
Additional income tax under the Alternative Minimum Tax Act	32,852.7		18,872.8	10,367.9
Additional income tax on unappropriated earnings	18,849.5		14,747.3	7,628.1
The origination and reversal of temporary differences	(17,530)		(6,275.2)	(1,065.1)
Income tax credits	(5,651.3)		(26.5)	(5,925.4)
Tax effect of adjusting items	84,542.7		81,177.5	46,070.4
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)
Income tax expense recognized in profit or loss	$ 70,155.4	$ 2,529	$ 73,738.3	$ 35,835.1

Income Tax - Additional Informa

Income Tax - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Income Taxes [line items]
Aggregate deductible temporary differences for which no deferred income tax assets recognized	$ 66,431.3	$ 55,521
Aggregate taxable temporary differences associated with investments in subsidiaries not recognized as deferred income tax liabilities	$ 177,552.8	$ 152,827.4
Changes in tax rates or tax laws enacted or announced [member]
Disclosure Of Income Taxes [line items]
Percentage of corporate income tax rate	20.00%	20.00%	20.00%

Income Tax - Income Tax Expense

Income Tax - Income Tax Expense Recognized in Other Comprehensive Income (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income tax relating to components of other comprehensive income [abstract]
Related to remeasurement of defined benefit obligation	$ (29.1)	$ 422.1	$ (30.4)
Related to unrealized gain/loss on investments in equity instruments at FVTOCI	(56.2)	0.6	9.4
Related to gain/loss on cash flow hedges	(3.4)	0	0
Deferred income tax benefit (expense)	$ (88.7)	$ 422.7	$ (21)

Income Tax - Summary of Analysi

Income Tax - Summary of Analysis of Deferred Income Tax and Liabilities (Detail) - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	$ 49,153.9	$ 25,958.2	$ 17,928.4	$ 16,806.4
Deferred Income Tax Liabilities [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	(1,873.9)	(1,729.9)	(344.4)	(233.3)
Depreciation [Member] | Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	34,720.7	19,354.4	13,547.2	11,839.2
Refund Liability [Member] | Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	5,986.2	3,755.1	2,150.4	2,594
Investment Tax Credits [Member] | Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	5,621.7
Net Defined Benefit Liability [Member] | Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	1,237.1	1,342.1	1,016.3	1,084.9
Unrealized Loss On Inventories [Member] | Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	899	858.5	469.4	751
Deferred Compensation Cost [Member] | Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	374	330.3	323.1	271.7
Investments In Equity Instruments At FVTOCI [Member] | Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	10.1	66.3	65.7	56.2
Others [member] | Deferred Income Tax Assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	305.1	251.5	356.3	209.4
Others [member] | Deferred Income Tax Liabilities [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	(1,167.6)	(863.4)	(10.8)	(171.6)
Unrealized Exchange Gains [Member] | Deferred Income Tax Liabilities [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred Tax Asset and Liabilty	$ (706.3)	$ (866.5)	$ (333.6)	$ (61.7)

Income Tax - Analysis of Deferr

Income Tax - Analysis of Deferred Income Tax Assets and Liabilities in Consolidated Statements of Financial Position (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	$ 25,958.2	$ 17,928.4	$ 16,806.4
Recognized in Profit or loss	23,292.3	7,660.7	1,176.2
Recognized in Other Comprehensive Income	(85.3)	422.7	(21)
Effect of Exchange Rate Changes	(11.3)	(53.6)	(33.2)
Balance, End of Year	49,153.9	25,958.2	17,928.4
Deferred Income Tax Liabilities [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	(1,729.9)	(344.4)	(233.3)
Recognized in Profit or loss	(140.6)	(1,385.5)	(111.1)
Recognized in Other Comprehensive Income	(3.4)
Balance, End of Year	(1,873.9)	(1,729.9)	(344.4)
Depreciation [member] | Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	19,354.4	13,547.2	11,839.2
Recognized in Profit or loss	15,365.7	5,824	1,727.8
Effect of Exchange Rate Changes	0.6	(16.8)	(19.8)
Balance, End of Year	34,720.7	19,354.4	13,547.2
Refund liability [member] | Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	3,755.1	2,150.4	2,594
Recognized in Profit or loss	2,231.5	1,606.1	(443.2)
Effect of Exchange Rate Changes	(0.4)	(1.4)	(0.4)
Balance, End of Year	5,986.2	3,755.1	2,150.4
Net defined benefit liability [member] | Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	1,342.1	1,016.3	1,084.9
Recognized in Profit or loss	(75.9)	(96.3)	(38.2)
Recognized in Other Comprehensive Income	(29.1)	422.1	(30.4)
Balance, End of Year	1,237.1	1,342.1	1,016.3
Unrealized loss on inventories [member] | Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	858.5	469.4	751
Recognized in Profit or loss	41	391.1	(280.8)
Effect of Exchange Rate Changes	(0.5)	(2)	(0.8)
Balance, End of Year	899	858.5	469.4
Deferred compensation cost [member] | Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	330.3	323.1	271.7
Recognized in Profit or loss	49.2	27.4	59.4
Effect of Exchange Rate Changes	(5.5)	(20.2)	(8)
Balance, End of Year	374	330.3	323.1
Investments in equity instruments at FVTOCI [member] | Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	66.3	65.7	56.2
Recognized in Profit or loss			0.1
Recognized in Other Comprehensive Income	(56.2)	0.6	9.4
Balance, End of Year	10.1	66.3	65.7
Others [member] | Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	251.5	356.3	209.4
Recognized in Profit or loss	59.1	(91.6)	151.1
Effect of Exchange Rate Changes	(5.5)	(13.2)	(4.2)
Balance, End of Year	305.1	251.5	356.3
Others [member] | Deferred Income Tax Liabilities [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	(863.4)	(10.8)	(171.6)
Recognized in Profit or loss	(300.8)	(852.6)	160.8
Recognized in Other Comprehensive Income	(3.4)
Balance, End of Year	(1,167.6)	(863.4)	(10.8)
Unrealized exchange gains [member] | Deferred Income Tax Liabilities [Member]
Deferred income tax assets (liabilities)
Balance, Beginning of Year	(866.5)	(333.6)	(61.7)
Recognized in Profit or loss	160.2	(532.9)	(271.9)
Balance, End of Year	(706.3)	$ (866.5)	$ (333.6)
Investment Tax Credits [Member] | Deferred Income Tax Assets [Member]
Deferred income tax assets (liabilities)
Recognized in Profit or loss	5,621.7
Balance, End of Year	$ 5,621.7

Income Tax - Tax-exemption Info

Income Tax - Tax-exemption Information Related to Profits Generated from Certain Projects (Detail) - Construction and expansion of two thousand and nine [member]	12 Months Ended
	Dec. 31, 2021
Disclosure Of Tax Exemption [line items]
Tax-exemption Period, Start	2018
Tax-exemption Period, End	2022

Earnings Per Share - Computatio

Earnings Per Share - Computation of Earnings Per Share (Detail) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021$ / shares	Dec. 31, 2021TWD ($)$ / sharesshares	Dec. 31, 2020TWD ($)$ / sharesshares	Dec. 31, 2019TWD ($)$ / sharesshares
Earnings per share [abstract]
Net income available to common shareholders of the parent | $		$ 592,359.2	$ 510,744	$ 353,948
Net income available to common shareholders of the parent | shares		25,930.3	25,930.3	25,930.3
Basic EPS | (per share)	$ 0.82	$ 22.84	$ 19.70	$ 13.65
Diluted EPS | (per share)	$ 0.82	$ 22.84	$ 19.70	$ 13.65

Share-Based Payment Arrangeme_3

Share-Based Payment Arrangements - Additional Information (Detail)	Feb. 15, 2022shares	Jul. 26, 2021shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares reserved for issuance under share-based payment arrangement	300,000
Employee Restricted Stock Awards [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares reserved for issuance under share-based payment arrangement		2,600,000
Grant date		March 1, 2022
Maximum percentage of other equity instruments vested after subject to performance metrics		110.00%
Maximum percentage of other equity instruments vested subject to entity total shareholder achievement performance metric		100.00%
Maximum percentage of other equity instruments vested modifier increase decrease subject to environmental social and governance metric achievement		10.00%
Employee Restricted Stock Awards [Member] | Non Adjusting Events After Reporting Period [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares reserved for issuance under share-based payment arrangement	3,100,000
Employee Restricted Stock Awards [Member] | First Year Anniversary of Grant Date [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of vesting of award under share-based payment arrangement		50.00%
Employee Restricted Stock Awards [Member] | Second Year Anniversary Of Grant Date [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of vesting of award under share-based payment arrangement		25.00%
Employee Restricted Stock Awards [Member] | Third Year Anniversary Of Grant Date [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of vesting of award under share-based payment arrangement		25.00%
Restricted Stock Award [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of instruments granted in share-based payment arrangement	1,400,000

Share-Based Payment Arrangeme_4

Share-Based Payment Arrangements - Summary of Vesting Conditions of Employee RSAs Performance Metrics (Detail) - Employee Restricted Stock Awards [Member]	Jul. 26, 2021	Dec. 31, 2021
Above the Index by X percentage points
Disclosure of terms and conditions of share-based payment arrangement [line items]
Ratio of shares to be vested description	50% + X * 2.5%, with the maximum of 100%
Fixed percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	50.00%
Equal to the Index
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fixed percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	50.00%	50.00%
Below the Index by X percentage points
Disclosure of terms and conditions of share-based payment arrangement [line items]
Ratio of shares to be vested description	50% - X * 2.5%, with the minimum of 0%
Fixed percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	50.00%

Share-Based Payment Arrangeme_5

Share-Based Payment Arrangements - Summary of Vesting Conditions of Employee RSAs Performance Metrics (Parenthetical) (Detail) - Employee Restricted Stock Awards [Member]	Jul. 26, 2021	Dec. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	100.00%
Above the Index by X percentage points
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fixed percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	50.00%
Percentage multiplier to percentage points	2.50%
Maximum percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	100.00%
Equal to the Index
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fixed percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	50.00%	50.00%
Below the Index by X percentage points
Disclosure of terms and conditions of share-based payment arrangement [line items]
Fixed percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	50.00%
Percentage multiplier to percentage points	2.50%
Minimum percentage of other equity instruments vested subject to entity total shareholder achievement performance metric	0.00%

Additional Information of Exp_3

Additional Information of Expenses by Nature - Summary of Additional Information of Expenses by Nature (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
Expense by nature [line items]
Other operating income and expenses	$ (333.4)	$ (12)	$ 710	$ (496.3)
Defined contribution plans	3,711		2,809.5	2,609.7
Defined benefit plans	192.5		204.9	259.6
Depreciation of property, plant and equipment and right-of-use assets	414,187.7	14,931.1	324,538.4	281,411.8
Amortization of intangible assets	8,207.2	$ 295.9	7,186.2	5,472.4
Post-employment benefits	3,903.5		3,014.4	2,869.3
Depreciation of property, plant and equipment and right-of-use assets [members]
Expense by nature [line items]
Cost of revenue	386,103.9		299,311.4	256,530.9
Operating expenses	27,936.2		25,191.3	24,856.7
Other operating income and expenses	147.6		35.7	24.2
Amortization of intangible assets [members]
Expense by nature [line items]
Cost of revenue	5,574.3		4,837.7	3,069.9
Operating expenses	2,632.9		2,348.5	2,402.5
Employee benefits expenses [members]
Expense by nature [line items]
Cost of revenue	98,012.8		83,099	64,702
Operating expenses	66,934.3		57,718.4	45,282.6
Defined contribution plans	3,711		2,809.5	2,609.7
Defined benefit plans	192.5		204.9	259.6
Other employee benefits	161,043.6		137,803	107,115.3
Employee benefits expenses	$ 164,947.1		$ 140,817.4	$ 109,984.6

Additional Information of Exp_4

Additional Information of Expenses by Nature - Summary of Accrued Profit Sharing Bonus to Employees (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Bonus to Employees [member]
Expense by Nature [line items]
Accrued profit sharing bonus to employees	$ 35,601.5	$ 34,753.2	$ 23,165.7

Additional Information of Exp_5

Additional Information of Expenses by Nature - Summary of Profit Sharing Bonus to Employees and Compensation to Directors (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Expense by Nature [line items]
Resolution date of TSMC's Board of Directors in its meeting	Feb. 15, 2022	Feb. 9, 2021	Feb. 11, 2020
Bonus to Employees [member]
Expense by Nature [line items]
Profit sharing bonus to employees	$ 35,601.5	$ 34,753.2	$ 23,165.7
Compensation to Directors [member]
Expense by Nature [line items]
Compensation to directors	$ 487.5	$ 509.8	$ 360.4

Additional Information of Exp_6

Additional Information of Expenses by Nature - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Top of range [member] | Compensation to Directors [member]
Expense by nature [line items]
Profit sharing bonus, percentage	0.30%	0.30%	0.30%
Bottom of range [member] | Bonus to Employees [member]
Expense by nature [line items]
Profit sharing bonus, percentage	1.00%	1.00%	1.00%

Cash Flow Information - Schedul

Cash Flow Information - Schedule of Detailed Information about Non Cash Transaction (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
Disclosure of detailed information about non-cash transaction [line items]
Conversion of convertible bonds into equity securities	$ 0		$ (120.5)	$ 0
Additions of financial assets at FVTOCI	253,613.9		268,653.5	257,824.5
Payments for acquisition of financial assets at FVTOCI	255,888.7	$ 9,224.5	262,637.5	257,558.2
Disposal of financial assets at FVTOCI	251,201.4		269,011.8	229,525.1
Additions of property, plant and equipment	835,406.3		525,720.7	564,283
Exchange of assets	(3,256.5)		(1.1)	(3,287.1)
Changes in other financial assets	2.9		10.5	22.2
Exchange of equity instruments	(106.2)
Proceeds from disposal of financial assets at FVTOCI	254,604.5		266,931.9	230,444.5
Transferred to initial carrying amount of hedged items	(41.4)		20.3	(82.3)
Changes in payables to contractors and equipment suppliers	5,153.3		(19,085.9)	(100,963.9)
Payments for acquisition of property, plant and equipment	839,195.7	30,252.2	507,238.7	460,422.2
Changes in account payable	8,298.3	299.2	404.6	5,860.1
Changes in accrued expenses and other current liabilities	2,381		(5,895.5)	(266.3)
Payments for acquisition of intangible assets	9,040.7	$ 325.9	9,542.4	9,329.9
Intangible assets [member]
Disclosure of detailed information about non-cash transaction [line items]
Additions of intangible assets	9,318.5		12,559.5	9,237.7
Changes in account payable	0		191.4	70
Changes in accrued expenses and other current liabilities	(280.7)		(3,219)
Financial assets measured at fair value through other comprehensive income, category [member]
Disclosure of detailed information about non-cash transaction [line items]
Changes in other financial assets	3,509.3		(2,079.9)	919.4
Payments for acquisition of intangible assets	9,040.7		9,542.4	9,329.9
Property, plant and equipment [member]
Disclosure of detailed information about non-cash transaction [line items]
Changes in other financial assets	$ 1,934		$ 584.7	$ 472.5

Cash Flow Information - Sched_2

Cash Flow Information - Schedule of Liabilities Arising From Financing Activities (Detail) - IFRS 16 [Member] - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	$ 369,620.3	$ 192,739.2	$ 200,458.3
Financing Cash Flow	396,255.2	172,143.7	(6,269.7)
Non-cash changes Foreign Exchange Movement	(12,506.7)	(3,228.8)	(2,110)
Non-cash changes Lease modifications	2,619.4	7,742.2	419.7
Non-cash changes Other Changes	(179.8)	224	240.9
Ending Balance	755,808.4	369,620.3	192,739.2
Short-term loans [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	88,559	118,522.3	88,754.7
Financing Cash Flow	35,668.4	(31,571.6)	31,804.3
Non-cash changes Foreign Exchange Movement	(8,777.5)	1,608.3	(2,036.7)
Non-cash changes Other Changes	(528.6)
Ending Balance	114,921.3	88,559	118,522.3
Lease Liabilities [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	22,388.6	17,316.9	19,903.6
Financing Cash Flow	(2,178.3)	(2,819.7)	(3,174)
Non-cash changes Foreign Exchange Movement	(82.3)	(78.5)	(73.3)
Non-cash changes Lease modifications	2,619.4	7,742.2	419.7
Non-cash changes Other Changes	193.3	227.7	240.9
Ending Balance	22,940.7	22,388.6	17,316.9
Bonds payable [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	256,705.1	56,900	91,800
Financing Cash Flow	361,255.1	204,535	(34,900)
Non-cash changes Foreign Exchange Movement	(3,646.9)	(4,758.6)
Non-cash changes Other Changes	157.3	28.7
Ending Balance	614,470.6	256,705.1	$ 56,900
Long-term bank loans [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	1,967.6
Financing Cash Flow	1,510	2,000
Non-cash changes Other Changes	(1.8)	(32.4)
Ending Balance	$ 3,475.8	$ 1,967.6

Financial Instruments - Categor

Financial Instruments - Categories of Financial Instruments (Detail) $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)
Financial assets
FVTPL (Note 1)	$ 159		$ 2,259.4
FVTOCI (Note 2)	129,607.1		129,918.7
Hedging financial assets	13.5		0.1
Amortized cost (Note 3)	1,283,715.7		826,293.6
Financial assets	1,413,495.3		958,471.8
Financial liabilities
FVTPL (Note 4)	681.9		94.1
Hedging financial liabilities	9.6	$ 0.3	1.2
Amortized cost (Note 5)	1,355,957.2		748,129.3
Financial liabilities	$ 1,356,648.7		$ 748,224.6

Financial Instruments - Additio

Financial Instruments - Additional Information (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about financial instruments [line items]
Percentage of accounts receivable from ten largest customers	79.00%	79.00%
Expected credit loss decrease increase	$ (3.3)	$ 1.1	$ 0.6
Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Discount for lack of marketability percentage	10.00%	10.00%
Decrease in fair value due to lack of marketability increase by 1%	$ (51.4)	$ (39)
Percentage increase in the discount for lack of marketability	1.00%	1.00%
Equity Price Risk [member]
Disclosure of detailed information about financial instruments [line items]
Assumed change in risk	(10.00%)	(10.00%)	(10.00%)
Assumed change in risk, monetary effect	$ (595.8)	$ (446.5)	$ (401.9)
Currency Risk [member]
Disclosure of detailed information about financial instruments [line items]
Assumed change in risk	(10.00%)	(10.00%)	(10.00%)
Assumed change in risk, monetary effect	$ (1,435.3)	$ (897.7)	$ (2,137.3)
Currency Risk [member] | Other comprehensive income [member]
Disclosure of detailed information about financial instruments [line items]
Assumed change in risk, monetary effect			$ (107.7)
Interest rate risk [member] | Fixed Income Securities [member]
Disclosure of detailed information about financial instruments [line items]
Assumed change in risk	1.00%	1.00%	1.00%
Assumed change in risk, monetary effect	$ (3,767.1)	$ (3,143.6)	$ (3,516.6)

Financial Instruments - Summary

Financial Instruments - Summary of Current Credit Risk Assessment Policies (Detail) - Credit risk [member]	12 Months Ended
	Dec. 31, 2021
Write-off [member]
Disclosure of credit risk exposure [line items]
Description	There is evidence indicating that the debtor is in severe financial difficulty and the Company has no realistic prospect of recovery
Basis for Recognizing Expected Credit Loss	Amount is written off
12-month expected credit losses [member] | Performing [member]
Disclosure of credit risk exposure [line items]
Description	Credit rating is investment grade on valuation date
Basis for Recognizing Expected Credit Loss	12 months expected credit loss
Lifetime expected credit losses [member] | Doubtful [member]
Disclosure of credit risk exposure [line items]
Description	Credit rating is non-investment grade on valuation date
Basis for Recognizing Expected Credit Loss	Lifetime expected credit loss-not credit impaired
Lifetime expected credit losses [member] | In default [member]
Disclosure of credit risk exposure [line items]
Description	Credit rating is CC or below on valuation date
Basis for Recognizing Expected Credit Loss	Lifetime expected credit loss-credit impaired
Minimum [Member] | 12-month expected credit losses [member] | Performing [member]
Disclosure of credit risk exposure [line items]
Expected Credit Loss Ratio	0.00%
Maximum [Member] | 12-month expected credit losses [member] | Performing [member]
Disclosure of credit risk exposure [line items]
Expected Credit Loss Ratio	0.10%

Financial Instruments - Summa_2

Financial Instruments - Summary of Maturity Profile of Financial Liabilities Based on Contractual Undiscounted Payments, Including Principal and Interest (Detail) $ in Millions, $ in Millions	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)
Disclosure of detailed information about financial instruments [line items]
Short-term loans	$ 114,921.3	$ 4,142.8	$ 88,559
Accrued expenses and other current liabilities	162,267.8	5,849.7	87,683.2
Long-term bank loans	3,309.1	$ 119.3	1,967.6
Total non-derivative and derivative financial instruments	1,376,742.5		681,741.8
Non-derivative financial liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Short-term loans	114,767		88,557.5
Accounts payable (including related parties)	48,722.8		41,095
Payables to contractors and equipment suppliers	145,742.2		157,805
Accrued expenses and other current liabilities	120,240.4		71,995.7
Bonds payable	754,345.1		300,098.5
Long-term bank loans	3,554.7		2,026.3
Lease liabilities (including those classified under accrued expenses and other current liabilities)	24,302.3		23,857.6
Others	164,991.9
Non-derivative financial liabilities	1,376,666.4		685,435.6
Derivative financial instruments [member] | Forward exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Outflows	187,708		177,764.2
Inflows	(187,631.9)		(181,458)
Derivative financial instruments	76.1		(3,693.8)
Less than 1 year [member]
Disclosure of detailed information about financial instruments [line items]
Total non-derivative and derivative financial instruments	445,684.4		363,119.6
Less than 1 year [member] | Non-derivative financial liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Short-term loans	114,767		88,557.5
Accounts payable (including related parties)	48,722.8		41,095
Payables to contractors and equipment suppliers	145,742.2		157,805
Accrued expenses and other current liabilities	120,240.4		71,995.7
Bonds payable	13,580.6		5,328
Long-term bank loans	183.7		8
Lease liabilities (including those classified under accrued expenses and other current liabilities)	2,371.6		2,024.2
Non-derivative financial liabilities	445,608.3		366,813.4
Less than 1 year [member] | Derivative financial instruments [member] | Forward exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Outflows	187,708		177,764.2
Inflows	(187,631.9)		(181,458)
Derivative financial instruments	76.1		(3,693.8)
1-3 years [member]
Disclosure of detailed information about financial instruments [line items]
Total non-derivative and derivative financial instruments	213,906.6		32,045.7
1-3 years [member] | Non-derivative financial liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Bonds payable	42,801.4		27,631.6
Long-term bank loans	2,217.1		847.4
Lease liabilities (including those classified under accrued expenses and other current liabilities)	3,896.2		3,566.7
Others	164,991.9
Non-derivative financial liabilities	213,906.6		32,045.7
3-5 years [member]
Disclosure of detailed information about financial instruments [line items]
Total non-derivative and derivative financial instruments	195,997.3		64,356.5
3-5 years [member] | Non-derivative financial liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Bonds payable	191,458.1		59,986.8
Long-term bank loans	1,153.9		1,170.9
Lease liabilities (including those classified under accrued expenses and other current liabilities)	3,385.3		3,198.8
Non-derivative financial liabilities	195,997.3		64,356.5
More than 5 years [member]
Disclosure of detailed information about financial instruments [line items]
Total non-derivative and derivative financial instruments	521,154.2		222,220
More than 5 years [member] | Non-derivative financial liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Bonds payable	506,505		207,152.1
Lease liabilities (including those classified under accrued expenses and other current liabilities)	14,649.2		15,067.9
Non-derivative financial liabilities	$ 521,154.2		$ 222,220

Financial Instruments - Detaile

Financial Instruments - Detailed Information About In Maturity Analysis For Lease Liabilities (Detail) - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about financial instruments [line items]
Lease liabilities	$ 14,649.2	$ 15,067.9
5-10 years [member]
Disclosure of detailed information about financial instruments [line items]
Lease liabilities	7,513.9	7,402
10-15 years [member]
Disclosure of detailed information about financial instruments [line items]
Lease liabilities	5,043.1	5,253.9
15-20 years [member]
Disclosure of detailed information about financial instruments [line items]
Lease liabilities	1,972.7	2,255.2
More than 20 years [member]
Disclosure of detailed information about financial instruments [line items]
Lease liabilities	$ 119.5	$ 156.8

Financial Instruments - Fair Va

Financial Instruments - Fair Value of Financial Instruments Measured at Fair Value on a Recurring Basis (Detail) - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL, mandatorily measured at FVTPL	$ 159	$ 2,259.4
Financial assets at FVTOCI, investments in equity and debt instruments	125,407.2	126,963.4
Financial assets at FVTOCI	129,607.1	129,918.7
Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	5,887.9	4,514.9	$ 4,208.9	$ 3,910.7
Measured at fair value on a recurring basis [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI	129,607.1	129,918.7
Measured at fair value on a recurring basis [member] | Loans and receivables [member]
Disclosure of detailed information about financial instruments [line items]
Notes and accounts receivable, net	4,199.9	2,955.3
Measured at fair value on a recurring basis [member] | Level 1 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI	21,456.8	13,329.2
Measured at fair value on a recurring basis [member] | Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI	102,262.4	112,074.6
Measured at fair value on a recurring basis [member] | Level 2 [member] | Loans and receivables [member]
Disclosure of detailed information about financial instruments [line items]
Notes and accounts receivable, net	4,199.9	2,955.3
Measured at fair value on a recurring basis [member] | Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI	5,887.9	4,514.9
Measured at fair value on a recurring basis [member] | Forward exchange contracts [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL, mandatorily measured at FVTPL	159	2,259.4
Financial liabilities at FVTPL, Held for trading	681.9	94.1
Measured at fair value on a recurring basis [member] | Forward exchange contracts [member] | Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTPL, mandatorily measured at FVTPL	159	2,259.4
Financial liabilities at FVTPL, Held for trading	681.9	94.1
Measured at fair value on a recurring basis [member] | Corporate bonds [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	57,253.2	56,593.6
Measured at fair value on a recurring basis [member] | Corporate bonds [member] | Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	57,253.2	56,593.6
Measured at fair value on a recurring basis [member] | Agency bonds/Agency mortgage-backed securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	32,070.1	43,977.1
Measured at fair value on a recurring basis [member] | Agency bonds/Agency mortgage-backed securities [member] | Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	32,070.1	43,977.1
Measured at fair value on a recurring basis [member] | Asset-backed securities [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	8,660.4	8,368.3
Measured at fair value on a recurring basis [member] | Asset-backed securities [member] | Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	8,660.4	8,368.3
Measured at fair value on a recurring basis [member] | Government bonds [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	21,345.8	13,459.5
Measured at fair value on a recurring basis [member] | Government bonds [member] | Level 1 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	21,267	13,279.2
Measured at fair value on a recurring basis [member] | Government bonds [member] | Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, investments in equity and debt instruments	78.8	180.3
Measured at fair value on a recurring basis [member] | Publicly traded stocks [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	189.8	50
Measured at fair value on a recurring basis [member] | Publicly traded stocks [member] | Level 1 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	189.8	50
Measured at fair value on a recurring basis [member] | Futures Contract [member] | Fair value hedges [member]
Disclosure of detailed information about financial instruments [line items]
Hedging derivative financial assets		0.1
Hedging derivative financial liabilities	9.6	1.2
Measured at fair value on a recurring basis [member] | Futures Contract [member] | Level 1 [member] | Fair value hedges [member]
Disclosure of detailed information about financial instruments [line items]
Hedging derivative financial assets		0.1
Hedging derivative financial liabilities	9.6	1.2
Measured at fair value on a recurring basis [member] | Non-publicly traded stocks [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	5,887.9	4,514.9
Measured at fair value on a recurring basis [member] | Non-publicly traded stocks [member] | Level 2 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments
Measured at fair value on a recurring basis [member] | Non-publicly traded stocks [member] | Level 3 [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at FVTOCI, Investments in equity instruments	5,887.9	$ 4,514.9
Measured at fair value on a recurring basis [member] | Forward interest rate contracts | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Hedging derivative financial assets	13.5
Measured at fair value on a recurring basis [member] | Forward interest rate contracts | Level 2 [member] | Cash flow hedges [member]
Disclosure of detailed information about financial instruments [line items]
Hedging derivative financial assets	$ 13.5

Financial Instruments - Summa_3

Financial Instruments - Summary of Level 3 Fair Value Were Equity Investments classified as Financial Assets at FVTOCI (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Beginning balance	$ 126,963.4
Ending balance	125,407.2	$ 126,963.4
Level 3 [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Beginning balance	4,514.9	4,208.9	$ 3,910.7
Additions	319.2	175.2	372.3
Recognized in profit or loss		(3.8)
Recognized in other comprehensive income or loss	1,821.8	409	129.5
Disposals and proceeds from return of capital of investments	(700.2)	(51.1)	(76.5)
Transfers out of level 3 (Note)			(43.6)
Effect of exchange rate changes	(67.8)	(223.3)	(83.5)
Ending balance	$ 5,887.9	$ 4,514.9	$ 4,208.9

Financial Instruments - Fair _2

Financial Instruments - Fair Value of Financial Instruments Not Measured at Fair Value but for which Fair Value is Disclosed (Detail) - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about financial instruments [line items]
Financial assets	$ 1,413,495.3	$ 958,471.8
Financial liabilities	1,356,648.7	748,224.6
Financial assets at amortised cost, class [member] | Corporate bonds [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets	5,307	10,970.2
Financial liabilities at amortised cost [member] | Bonds payable including long-term liabilities-current portion) [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	614,470.7	256,705.1
Not measured at fair value but for which the fair value is disclosed [member] | Level 2 [member] | Financial assets at amortised cost, class [member] | Corporate bonds [member]
Disclosure of detailed information about financial instruments [line items]
Financial assets, at fair value	5,318	11,053.6
Not measured at fair value but for which the fair value is disclosed [member] | Level 2 [member] | Financial liabilities at amortised cost [member] | Bonds payable including long-term liabilities-current portion) [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities, at fair value	$ 613,514.7	$ 257,551.2

Related Party Transactions - Su

Related Party Transactions - Summary of Significant Transactions between the Company and Other Related Parties (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2021USD ($)
Disclosure of transactions between related parties [line items]
Receivables from related parties	$ 715.3	$ 558.1		$ 25.8
Payables to related parties	1,437.2	2,107.7
Other receivables from related parties	61.5	50.6		$ 2.2
Global Unichip Corporation [member]
Disclosure of transactions between related parties [line items]
Receivables from related parties	597.8	370.6
Xintec Inc. [member]
Disclosure of transactions between related parties [line items]
Receivables from related parties	117.5	187.5
Payables to related parties	725.3	1,358.6
Systems on Silicon Manufacturing Company Pte Ltd. [member]
Disclosure of transactions between related parties [line items]
Payables to related parties	349.2	400.8
Other receivables from related parties	50.4	45.3
Vanguard International Semiconductor Corporation [member]
Disclosure of transactions between related parties [line items]
Payables to related parties	357.2	311.4
Other receivables from related parties	11.1	4.3
Associates [member]
Disclosure of transactions between related parties [line items]
Net revenue from sale of goods	8,475.9	8,129.8	$ 6,253.9
Purchases	7,569.8	7,606.4	6,301.4
Contract liabilities	726.4
Manufacturing expenses	5,459.9	5,440	$ 2,823
Other associates [member]
Disclosure of transactions between related parties [line items]
Payables to related parties	$ 5.5	36.9
Other receivables from related parties		$ 1

Related Party Transactions - Co

Related Party Transactions - Compensation to Directors and Other Key Management Personnel (Detail) - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of transactions between related parties [abstract]
Short-term employee benefits	$ 2,886.8	$ 2,666.7	$ 1,922.2
Post-employment benefits	2.9	2.3	2.7
Compensation of key management personnel	$ 2,889.7	$ 2,669	$ 1,924.9

Pledged Assets - Additional Inf

Pledged Assets - Additional Information (Detail) - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Certificates of deposit [member]
Disclosure of Pledged Assets [Line Items]
Financial assets pledged as collateral	$ 210.2	$ 135.4

Significant Contingent Liabil_2

Significant Contingent Liabilities and Unrecognized Commitments - Additional Information (Detail) - TWD ($) $ in Millions	Mar. 30, 1999	Dec. 31, 2021	Dec. 31, 2020
Letters of Credit [member]
Disclosure of contingent liabilities [line items]
Amounts available under unused letters of credit		$ 136.7	$ 56.2
Systems on Silicon Manufacturing Company Pte Ltd. [member]
Disclosure of contingent liabilities [line items]
Equity interest in joint venture	32.00%	39.00%
Minimum collective purchase capacity required		70.00%
Maximum purchase capacity required		28.00%
NXP B.V [member] | Systems on Silicon Manufacturing Company Pte Ltd. [member]
Disclosure of contingent liabilities [line items]
Equity interest in joint venture		61.00%
Technical Cooperation Agreement with Industrial Technology Research Institute [member]
Disclosure of contingent liabilities [line items]
Maximum capacity that can be used as per agreement		35.00%
Term of agreement		5 years
Renewal period of agreement		automatically renewed for successive periods of five years unless otherwise terminated by either party with one year prior notice.
Notice period for contract termination		1 year

Significant Operation Losses -

Significant Operation Losses - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2019TWD ($)
Significant operation losses [line items]
Estimated loss from unqualified photoresist materials	$ 3,400

Operating Segments Informatio_2

Operating Segments Information - Geographic Information (Detail) - TWD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of geographical areas [line items]
Non-current Assets	$ 2,037,267	$ 1,613,496.7
Taiwan [member]
Disclosure of geographical areas [line items]
Non-current Assets	1,953,007.7	1,569,080.4
United States [member]
Disclosure of geographical areas [line items]
Non-current Assets	41,208.7	9,455.5
China [member]
Disclosure of geographical areas [line items]
Non-current Assets	41,895.2	34,456.4
Europe, the Middle East and Africa [member]
Disclosure of geographical areas [line items]
Non-current Assets	143.9	174.2
Japan [member]
Disclosure of geographical areas [line items]
Non-current Assets	1,011	327.2
Others [member]
Disclosure of geographical areas [line items]
Non-current Assets	$ 0.5	$ 3

Operating Segments Informatio_3

Operating Segments Information - Major Customers Representing at Least 10 Percent of Net Revenue (Detail) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)
Disclosure of major customers [line items]
NET REVENUE	$ 1,587,415	$ 57,224.8	$ 1,339,254.8	$ 1,069,985.4
Customer A [member]
Disclosure of major customers [line items]
NET REVENUE	$ 405,403		$ 336,775.5	$ 247,213.3
Percentage of entity's revenue	26.00%	26.00%	25.00%	23.00%
Customer B [member]
Disclosure of major customers [line items]
NET REVENUE	$ 153,740.8
Percentage of entity's revenue	10.00%	10.00%
Customer C [Member]
Disclosure of major customers [line items]
NET REVENUE			$ 167,390.8	$ 152,876.9
Percentage of entity's revenue			12.00%	14.00%