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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, 2020
TWD ($)
Dec. 31, 2020
USD ($)
Dec. 31, 2019
TWD ($)
Dec. 31, 2018
TWD ($)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]        
Income before tax $ 22,542,750 $ 802,805 $ 4,806,596 $ 2,117,920
At UMC’s statutory income tax rate 4,508,550   961,319 423,584
Adjustments in respect of current income tax of prior periods (1,140,060)   (1,033,780) (899,219)
Net changes in loss carry-forward and investment tax credits 447,570   2,387,922 2,239,058
Adjustment of deferred tax assets/liabilities for write-downs/reversals and different jurisdictional tax rates (505,537)   (169,568) 49,625
Tax effect of non-taxable income and non-deductible expenses:        
Tax exempt income (2,500,688)   (1,778,820) (451,589)
Investment gain (431,501)   (270,610) (886,546)
Dividend income (130,672)   (139,093) (112,810)
Others 32,268   110,991 140,278
Basic tax 2,803   3,215  
Estimated income tax on unappropriated earnings 1,087,216   150,401 (849,328)
Deferred income tax related to changes in tax rates       (842,123)
Effect of different tax rates applicable to UMC and its subsidiaries (191,687)   (102,608) (118,404)
Taxes withheld in other jurisdictions 25,193   19,749 48,291
Others 487,628   91,228 129,306
Income tax expense (benefit) recorded in profit or loss $ 1,691,083 $ 60,224 $ 230,346 $ (1,129,877)