China claims self-ruled democratic Taiwan as part of its territory and has said it would never renounce the use of force to bring it under Beijing's control.
It has stepped up pressure on Taipei in recent years and held war games around the island following last month's inauguration of new Taiwanese leader Lai Ching-te.
On Saturday, Taipei's defence ministry said it had detected 41 Chinese military aircraft and seven naval vessels operating around Taiwan during the 24-hour period leading up to 6:00 am (2200 GMT).
"32 of the aircraft crossed the median line of the Taiwan Strait," the ministry said in a statement, referring to a line bisecting the 180-kilometre (110-mile) waterway that separates Taiwan from China.
The ministry added that it had "monitored the situation and responded accordingly".
The latest incursion came after China published judicial guidelines Friday that included the death penalty for "particularly serious" cases of "diehard" supporters of Taiwanese independence, state media reported.
On May 25, Taiwan detected 62 Chinese military aircraft around the island in a 24-hour window, the highest single-day total this year, as China staged military drills following the inauguration of Lai, who Beijing regards as a "dangerous separatist".
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