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SHARE-BASED COMPENSATION - Key Assumptions Used to Value PBRS (Details) - Performance Based Vesting Condition Member - Restricted stock
12 Months Ended
Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Expected volatility (based on Aflac Inc. and peer group historical daily stock price) 16.59%
Expected life from grant date (years) 2 years 10 months 24 days
Risk-free interest rate (based on U.S. Treasury yields at the date of grant) 1.56%