Aflac Incorporated 2008 Form 10-K

EXHIBIT 21

Aflac Incorporated

SUBSIDIARIES

     The following list sets forth the subsidiaries of Aflac Incorporated:

Company	Jurisdiction
American Family Life Assurance Company of Columbus (Aflac)	Nebraska
*American Family Life Assurance Company of New York	New York
Communicorp, Incorporated	Georgia
Aflac Information Technology, Incorporated	Georgia
Aflac International, Incorporated	Georgia
**Aflac Insurance Services Company, Limited	Japan
**Aflac Payment Service, Limited	Japan
**Aflac Counsel Incorporated	Japan
**Aflac Technology Services Company, Limited	Japan

*	Subsidiary of Aflac
**	Subsidiary of Aflac International, Incorporated