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Contents of Significant Accounts - Reconciliation Between Income Tax Expense and Income Before Tax At UMC's Applicable Tax Rate (Detail)
$ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2019
TWD ($)
Dec. 31, 2019
USD ($)
Dec. 31, 2018
TWD ($)
Dec. 31, 2017
TWD ($)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]        
Income before tax $ 4,806,596 $ 160,702 $ 2,117,920 $ 7,671,710
At UMC's statutory income tax rate 961,319   423,584 1,304,191
Adjustments in respect of current income tax of prior periods (1,033,780)   (899,219) (364,951)
Net changes in loss carry-forward and investment tax credits 2,387,922   2,239,058 564,742
Adjustment of deferred tax assets/liabilities for write-downs/reversals and different jurisdictional tax rates (169,568)   49,625 330,228
Tax effect of non-taxableincome and non-deductibleexpenses:        
Tax exempt income (1,778,820)   (451,589) (1,549,018)
Investment gain (270,610)   (886,546) (639,979)
Dividend income (139,093)   (112,810) (83,154)
Others 110,991   140,278 259,590
Basic tax 3,215   0 33,207
Estimated income tax on unappropriated earnings 150,401   (849,328) 38,069
Deferred income tax related to changes in tax rates 0   (842,123) 12,477
Effect of different tax rates applicable to UMC and its subsidiaries (102,608)   (118,404) (21,615)
Taxes withheld in other jurisdictions 19,749   48,291 868,106
Others 91,228   129,306 240,588
Income tax expense (benefit) recorded in profit or loses $ 230,346 $ 7,701 $ (1,129,877) $ 992,481