INCOME TAXES - Income Tax Effects of Temporary Differences that Gave Rise to Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Deferred income tax liabilities:
Deferred policy acquisition costs	$ 2,803	$ 3,262
Unrealized gains and other basis differences on investments	0	5,313
Foreign currency gain on Aflac Japan	147	0
Premiums receivable	59	66
Policy benefit reserves	3,173	3,578
Total deferred income tax liabilities	6,182	12,219
Deferred income tax assets:
Unfunded retirement benefits	7	7
Other accrued expenses	27	38
Policy and contract claims	722	794
Foreign currency loss on Aflac Japan	0	91
Deferred compensation	65	104
Depreciation	248	230
Anticipatory foreign tax credit	3,069	5,883
Deferred foreign tax credit	822	701
Other basis differences in investments	101	0
Other	147	163
Total deferred income tax assets	5,208	8,011
Net deferred income tax liability	974	4,208
Current income tax liability	322	131
Total income tax liability	$ 1,296	$ 4,339