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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Impact from Adoption to Liability For Future Policy Benefit, Expected Net Premium (Details) - USD ($) $ in Millions | Mar. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Jan. 01, 2021 | Dec. 31, 2020
--- | --- | --- | --- | --- | ---
Cancer | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance | $ 17,912 | $ 18,221 | $ 22,470 |  |  |
Effect of change in discount rate assumptions | 1,542 | 1,077 |  |  |  |
Ending balance | 19,454 | 19,298 | 25,893 |  |  |
Medical and other health | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance | 15,922 | 16,195 | 18,681 |  |  |
Effect of change in discount rate assumptions | 1,045 | 519 |  |  |  |
Ending balance | 16,967 | 16,714 | 21,174 |  |  |
Life insurance | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance | 7,084 | 7,284 | 10,064 |  |  |
Effect of change in discount rate assumptions | 319 | 201 |  |  |  |
Ending balance | 7,403 | 7,485 | 10,847 |  |  |
Life insurance | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance | 822 | 799 | 780 |  |  |
Effect of change in discount rate assumptions | (60) | (75) |  |  |  |
Ending balance | 762 | 724 | 834 |  |  |
Accident | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance | 2,736 | 2,760 | 2,999 |  |  |
Effect of change in discount rate assumptions | (173) | (226) |  |  |  |
Ending balance | 2,563 | 2,534 | 3,283 |  |  |
Disability | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance | 1,795 | 1,775 | 1,760 |  |  |
Effect of change in discount rate assumptions | (112) | (140) |  |  |  |
Ending balance | 1,683 | 1,635 | 1,862 |  |  |
Critical Care | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance | 5,037 | 5,050 | 5,391 |  |  |
Effect of change in discount rate assumptions | (444) | (564) |  |  |  |
Ending balance | 4,593 | 4,486 | 6,023 |  |  |
Hospital Indemnity | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance | 1,378 | 1,365 | 1,380 |  |  |
Effect of change in discount rate assumptions | (117) | (145) |  |  |  |
Ending balance | 1,261 | 1,220 | 1,467 |  |  |
Dental/Vision | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance | 228 | 231 | 241 |  |  |
Effect of change in discount rate assumptions | (15) | (20) |  |  |  |
Ending balance | 213 | 211 | 264 |  |  |
Other | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance | 1,214 | 1,242 | 1,461 |  |  |
Effect of change in discount rate assumptions | 42 | 14 |  |  |  |
Ending balance | 1,256 | 1,256 | 1,586 |  |  |
Other | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance | 137 | 118 | 135 |  |  |
Effect of change in discount rate assumptions | (6) | (8) |  |  |  |
Ending balance | $ 131 | $ 110 | 153 |  |  |
Accounting Standards Update 2018-12 | Cancer | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  | 22,470 |  | $ 25,616 | [1]
Effect of change in discount rate assumptions |  |  | 3,423 |  |  |
Ending balance |  |  | 25,893 | $ 29,598 | 29,598 |
Accounting Standards Update 2018-12 | Medical and other health | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  | 18,681 |  | 21,276 | [1]
Effect of change in discount rate assumptions |  |  | 2,493 |  |  |
Ending balance |  |  | 21,174 | 23,874 | 23,874 |
Accounting Standards Update 2018-12 | Life insurance | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  | 10,064 |  | 12,476 | [1]
Effect of change in discount rate assumptions |  |  | 783 |  |  |
Ending balance |  |  | 10,847 | 13,384 | 13,384 |
Accounting Standards Update 2018-12 | Life insurance | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  | 780 |  | 705 | [1]
Effect of change in discount rate assumptions |  |  | 54 |  |  |
Ending balance |  |  | 834 | 783 | 783 |
Accounting Standards Update 2018-12 | Accident | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  | 2,999 |  | 3,350 | [1]
Effect of change in discount rate assumptions |  |  | 284 |  |  |
Ending balance |  |  | 3,283 | 3,829 | 3,829 |
Accounting Standards Update 2018-12 | Disability | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  | 1,760 |  | 1,921 | [1]
Effect of change in discount rate assumptions |  |  | 102 |  |  |
Ending balance |  |  | 1,862 | 2,118 | 2,118 |
Accounting Standards Update 2018-12 | Critical Care | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  | 5,391 |  | 5,894 | [1]
Effect of change in discount rate assumptions |  |  | 632 |  |  |
Ending balance |  |  | 6,023 | 6,942 | 6,942 |
Accounting Standards Update 2018-12 | Hospital Indemnity | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  | 1,380 |  | 1,376 | [1]
Effect of change in discount rate assumptions |  |  | 87 |  |  |
Ending balance |  |  | 1,467 | 1,530 | 1,530 |
Accounting Standards Update 2018-12 | Dental/Vision | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  | 241 |  | 281 | [1]
Effect of change in discount rate assumptions |  |  | 23 |  |  |
Ending balance |  |  | 264 | 322 | 322 |
Accounting Standards Update 2018-12 | Other | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  | 1,461 |  | 1,708 | [1]
Effect of change in discount rate assumptions |  |  | 125 |  |  |
Ending balance |  |  | 1,586 | 1,856 | 1,856 |
Accounting Standards Update 2018-12 | Other | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  | 135 |  | 152 | [1]
Effect of change in discount rate assumptions |  |  | 18 |  |  |
Ending balance |  |  | $ 153 | 179 | 179 |
Accounting Standards Update 2018-12 | As Previously Reported | Cancer | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 25,601 |
Accounting Standards Update 2018-12 | As Previously Reported | Medical and other health | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 21,270 |
Accounting Standards Update 2018-12 | As Previously Reported | Life insurance | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 12,440 |
Accounting Standards Update 2018-12 | As Previously Reported | Life insurance | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 710 |
Accounting Standards Update 2018-12 | As Previously Reported | Accident | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 3,350 |
Accounting Standards Update 2018-12 | As Previously Reported | Disability | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 1,921 |
Accounting Standards Update 2018-12 | As Previously Reported | Critical Care | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 5,898 |
Accounting Standards Update 2018-12 | As Previously Reported | Hospital Indemnity | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 1,376 |
Accounting Standards Update 2018-12 | As Previously Reported | Dental/Vision | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 281 |
Accounting Standards Update 2018-12 | As Previously Reported | Other | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 2,080 |
Accounting Standards Update 2018-12 | As Previously Reported | Other | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 154 |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Cancer | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 25,616 |
Impact of capping net premium ratio to retained earnings |  |  |  |  | 0 |
Impact of deferred profit liability |  |  |  |  | 15 |
Effect of change in discount rate assumptions |  |  |  | 3,982 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Medical and other health | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 21,276 |
Impact of capping net premium ratio to retained earnings |  |  |  |  | (1) |
Impact of deferred profit liability |  |  |  |  | 7 |
Effect of change in discount rate assumptions |  |  |  | 2,598 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Life insurance | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 12,476 |
Impact of capping net premium ratio to retained earnings |  |  |  |  | 0 |
Impact of deferred profit liability |  |  |  |  | 36 |
Effect of change in discount rate assumptions |  |  |  | 908 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Life insurance | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 705 |
Impact of capping net premium ratio to retained earnings |  |  |  |  | (5) |
Impact of deferred profit liability |  |  |  |  | 0 |
Effect of change in discount rate assumptions |  |  |  | 78 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Accident | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 3,350 |
Impact of capping net premium ratio to retained earnings |  |  |  |  | 0 |
Impact of deferred profit liability |  |  |  |  | 0 |
Effect of change in discount rate assumptions |  |  |  | 479 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Disability | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 1,921 |
Impact of capping net premium ratio to retained earnings |  |  |  |  | 0 |
Impact of deferred profit liability |  |  |  |  | 0 |
Effect of change in discount rate assumptions |  |  |  | 197 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Critical Care | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 5,894 |
Impact of capping net premium ratio to retained earnings |  |  |  |  | (4) |
Impact of deferred profit liability |  |  |  |  | 0 |
Effect of change in discount rate assumptions |  |  |  | 1,048 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Hospital Indemnity | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 1,376 |
Impact of capping net premium ratio to retained earnings |  |  |  |  | 0 |
Impact of deferred profit liability |  |  |  |  | 0 |
Effect of change in discount rate assumptions |  |  |  | 154 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Dental/Vision | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 281 |
Impact of capping net premium ratio to retained earnings |  |  |  |  | 0 |
Impact of deferred profit liability |  |  |  |  | 0 |
Effect of change in discount rate assumptions |  |  |  | 41 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Other | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 1,708 |
Impact of capping net premium ratio to retained earnings |  |  |  |  | (398) |
Impact of deferred profit liability |  |  |  |  | 26 |
Effect of change in discount rate assumptions |  |  |  | 148 |  |
Accounting Standards Update 2018-12 | Revision of Prior Period, Accounting Standards Update, Adjustment | Other | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Balance |  |  |  |  | 152 |
Impact of capping net premium ratio to retained earnings |  |  |  |  | (2) |
Impact of deferred profit liability |  |  |  |  | $ 0 |
Effect of change in discount rate assumptions |  |  |  | $ 27 |  |
[1] | Includes the adjustment for capping the Transition Date NPR.

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- Definition Amount, before tax, of accumulated other comprehensive income (loss) (AOCI) from increase (decrease) in expected net premium component of liability for future policy benefit from change in discount rate. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 55 -Paragraph 13I -Subparagraph (h) -URI https://asc.fasb.org/extlink&oid=126561865&loc=SL117783724-158441 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 50 -Paragraph 6 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=124506351&loc=d3e14931-158439 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(1) -URI https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 55 -Paragraph 29E -URI https://asc.fasb.org/extlink&oid=126561865&loc=SL117819541-158441 + Details
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