Exhibit 8.1
Subsidiaries of Taiwan Semiconductor Manufacturing Company Ltd.*
| Jurisdiction of Incorporation | ||
| TSMC Global Ltd. | The British Virgin Islands |
| * | Pursuant to Item 601(b)(21)(ii) of Regulation S-K, the names of other subsidiaries of Taiwan Semiconductor Manufacturing Company Ltd. are omitted because, considered in the aggregate, they would not constitute a significant subsidiary as of December 31, 2022. |