INA- sources
The aircraft were spotted in the 25 hours to 6:00 am on Tuesday (2200 GMT Monday), the defence ministry said in a statement -- the most for a single day.
Beijing deployed fighter jets, drones, warships and coast guard boats to encircle Taiwan on Monday, with Taiwan responding by dispatching "appropriate forces" and placing its outlying islands on heightened alert.
Taiwan condemned China's actions as "irrational and provocative", and the US called them "unwarranted".
Japan said Tuesday it had expressed its "concerns" to China over the drills, and scrambled fighter jets near its southern island of Yonaguni.
"The government is closely monitoring the related activities with great interest, and has conveyed Japan's concerns to the Chinese side," deputy chief cabinet secretary Kazuhiko Aoki told reporters.
China claims Taiwan as part of its territory and insisted Monday it will never renounce the use of force to bring the island under its control.
Beijing has ramped up military pressure on Taipei in recent years to accept its claims of sovereignty over the island, and Monday represented the fourth round of large-scale drills in just over two years.
Taiwan's defence ministry also recorded 14 Chinese navy ships in the latest 25-hour period, slightly fewer than the 17 announced Monday afternoon.
Of the aircraft spotted, 111 crossed the median line of the sensitive Taiwan Strait that separates mainland China and Taiwan, the figures showed.
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