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DEFERRED POLICY ACQUISITION COSTS AND INSURANCE EXPENSES - Rollforward of Deferred Policy Acquisition Costs by Segment (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Deferred policy acquisition costs:      
Balance, beginning of year $ 8,511    
Capitalization 1,400 $ 1,300 $ 1,300
Amortization (1,141) (1,066) (1,108)
Balance, end of year 8,993 8,511  
Aflac Japan      
Deferred policy acquisition costs:      
Balance, beginning of year 5,370 5,211  
Capitalization 864 738  
Amortization (644) (578) (649)
Foreign currency translation and other 175 (1)  
Balance, end of year 5,765 5,370 5,211
Aflac U.S.      
Deferred policy acquisition costs:      
Balance, beginning of year 3,141 3,062  
Capitalization 583 578  
Amortization (497) (488) (459)
Foreign currency translation and other 1 (11)  
Balance, end of year $ 3,228 $ 3,141 $ 3,062