Exhibit 8.1

LIST OF SIGNIFICANT SUBSIDIARIES OF SILICONWARE PRECISION INDUSTRIES CO., LTD.

Company	Jurisdiction of Incorporation	Percentage Ownership As of December 31, 2017
SPIL (B.V.I.) Holding Limited	British Virgin Islands		100	%
Siliconware U.S.A. Inc.	United States of America		100	%
SPIL (Cayman) Holding Limited	Cayman Islands		100	%
Siliconware Technology (Suzhou) Limited	People’s Republic of China		100	%
Siliconware Investment Co., Ltd.	Taiwan		100	%
Siliconware Electronics (Fujian) Co., Limited	People’s Republic of China		100	%