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POLICY LIABILITIES - Additional Information (Details) - Health insurance - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2021 | Sep. 30, 2020
Liability for Future Policy Benefit, by Product Segment [Line Items] |  |  |  |
Prior years claims and claims adjustment expense | $ (215) | $ (105) | $ (739) | $ (408)
Aflac Japan |  |  |  |
Liability for Future Policy Benefit, by Product Segment [Line Items] |  |  |  |
Prior years claims and claims adjustment expense |  |  | $ (369) |
Percentage of total prior year claims and claims adjustment expense |  |  | 49.90% |
Liability for unpaid claims and claims adjustment expense, foreign currency translation gain (loss), prior year claims adjustment expense |  |  | $ (11) |
Prior year claims and claims adjustment expense excluding effect of foreign currency |  |  | $ (380) |
Percentage of total prior year claims and claims adjustment expense excluding effect of foreign currency |  |  | 51.00% |
Aflac U.S. |  |  |  |
Liability for Future Policy Benefit, by Product Segment [Line Items] |  |  |  |
Prior years claims and claims adjustment expense |  |  | $ (370) |
Percentage of total prior year claims and claims adjustment expense |  |  | 50.10% |
Prior Year Claims And Claims Adjustment Expense From Refinement of Estimates |  |  | $ (143) |

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- Definition Amount, after effects of reinsurance, of expense (reversal of expense) for claims incurred in prior reporting periods and related claims settlement costs. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=116884095&loc=d3e14764-158437 + Details
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