INCOME TAXES - Income Tax Effects of Temporary Differences that Gave Rise to Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Deferred income tax liabilities:
Deferred policy acquisition costs	$ 2,883	$ 3,056
Unrealized gains and other basis differences on investments	988	0
Foreign currency gain on Aflac Japan	2	147
Premiums receivable	85	59
Policy benefit reserves	110	1,137
Total deferred income tax liabilities	4,068	4,399
Deferred income tax assets:
Unfunded retirement benefits	5	7
Other accrued expenses	28	27
Policy and contract claims	572	671
Foreign currency loss on Aflac Japan	0	0
Deferred compensation	45	65
Depreciation	265	248
Anticipatory foreign tax credit	2,210	1,992
Deferred foreign tax credit	1,077	822
Other basis differences in investments	0	85
Other	135	106
Total deferred income tax assets	4,337	4,023
Net deferred tax asset	(269)
Net deferred income tax liability		376
Current income tax liability	423	322
Total income tax liability	$ 154	$ 698