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REINSURANCE - Additional Information (Details)
$ in Millions, ¥ in Billions
9 Months Ended
Sep. 30, 2016
JPY (¥)
Sep. 30, 2016
USD ($)
Dec. 31, 2015
USD ($)
Effects of Reinsurance [Line Items]      
Percent change in spot yen/dollar exchange rate   19.00%  
Percent change in ceded reserves   3.00%  
Aflac Japan      
Effects of Reinsurance [Line Items]      
Committed reinsurance facility | ¥ ¥ 110    
Aflac Japan | Closed Block      
Effects of Reinsurance [Line Items]      
Reinsurance deferred profit liability   $ 986  
Reinsurance recoverable   $ 984 $ 805