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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, 2024
TWD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
TWD ($)
Dec. 31, 2022
TWD ($)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]        
Income before tax $ 57,044,820 $ 1,739,702 $ 68,450,404 $ 109,625,660
At UMC's statutory income tax rate 11,408,964   13,690,081 21,925,132
Adjustments in respect of current income tax of prior periods (124,430)   (217,891) (585,941)
Net changes in loss carry-forward and investment tax credits (2,026,085)   (2,179,234) (465,152)
Adjustment of deferred tax assets/liabilities for write-downs/reversals and different jurisdictional tax rates 559,386   211,639 (281,319)
Tax effect of non-taxable income and non-deductible expenses:        
Tax exempt income (472,756)   (1,428,035) (4,384,566)
Investment loss (gain) 205,207   (755,800) 1,827,822
Dividend income (231,267)   (323,182) (423,027)
Others (610,092)   (145,520) (340,745)
Basic tax 13,414   43,506 0
Estimated income tax on unappropriated earnings (743,264)   (1,160,324) 1,247,910
Deferred income tax related to changes in tax rates 68   0 0
Effect of different tax rates applicable to UMC and its subsidiaries 15,673   234,510 605,929
Taxes withheld in other jurisdictions 44,489   38,346 35,979
Others 330,887   303,174 164,873
Income tax expense recorded in profit or loss $ 8,370,194 $ 255,267 $ 8,311,270 $ 19,326,895