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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Liability For Future Policy Benefit, Expected Net Premium, Activity (Details) - USD ($) $ in Millions | 6 Months Ended | 12 Months Ended |
--- | --- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Cancer | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  | $ 19,298 | $ 25,893 |  |  |
Beginning balance at original discount rate |  | 18,221 | 22,470 |  |  |
Effect of changes in cash flow assumptions |  |  | 0 | $ (639) |  |
Effect of actual variances from expected experience |  |  | (198) | (284) |  |
Adjusted beginning of period balance |  |  | 18,023 | 21,547 |  |
Issuances |  | 498 | 947 |  |  |
Interest accrual |  | 218 | 459 |  |  |
Net premium earned | [1] | (824) | (1,734) |  |  |
Foreign currency translation |  | (1,521) | (2,997) |  |  |
Other |  | 0 | (1) |  |  |
Ending balance at original discount rate |  | 16,394 | 18,221 | 22,470 |  |
Effect of changes in discount rate assumptions |  | 1,579 | 1,077 |  |  |
Ending balance |  | 17,973 | 19,298 | 25,893 |  |
Cancer | Aflac Japan | Accounting Standards Update 2018-12 |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 25,893 | 29,598 |  |
Beginning balance at original discount rate |  |  | 22,470 | 25,616 | [2] |
Effect of changes in cash flow assumptions |  |  |  |  |  | $ 32
Effect of actual variances from expected experience |  |  |  |  |  | (134)
Adjusted beginning of period balance |  |  |  |  |  | 25,514
Issuances |  |  |  | 1,116 |  |
Interest accrual |  |  |  | 586 |  |
Net premium earned | [3] |  |  | (2,206) |  |
Foreign currency translation |  |  |  | (2,539) |  |
Other |  |  |  | (1) |  |
Ending balance at original discount rate |  |  |  | 22,470 |  |
Effect of changes in discount rate assumptions |  |  |  | 3,423 |  |
Ending balance |  |  |  | 25,893 |  |
Medical and other health | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  | 16,714 | 21,174 |  |  |
Beginning balance at original discount rate |  | 16,195 | 18,681 |  |  |
Effect of changes in cash flow assumptions |  |  | 0 | 317 |  |
Effect of actual variances from expected experience |  |  | (61) | 61 |  |
Adjusted beginning of period balance |  |  | 16,134 | 19,059 |  |
Issuances |  | 204 | 639 |  |  |
Interest accrual |  | 180 | 364 |  |  |
Net premium earned | [1] | (673) | (1,376) |  |  |
Foreign currency translation |  | (1,348) | (2,488) |  |  |
Other |  | 0 | (3) |  |  |
Ending balance at original discount rate |  | 14,497 | 16,195 | 18,681 |  |
Effect of changes in discount rate assumptions |  | 1,135 | 519 |  |  |
Ending balance |  | 15,632 | 16,714 | 21,174 |  |
Medical and other health | Aflac Japan | Accounting Standards Update 2018-12 |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 21,174 | 23,874 |  |
Beginning balance at original discount rate |  |  | 18,681 | 21,276 | [2] |
Effect of changes in cash flow assumptions |  |  |  |  |  | 88
Effect of actual variances from expected experience |  |  |  |  |  | (449)
Adjusted beginning of period balance |  |  |  |  |  | 20,915
Issuances |  |  |  | 1,132 |  |
Interest accrual |  |  |  | 439 |  |
Net premium earned | [3] |  |  | (1,692) |  |
Foreign currency translation |  |  |  | (2,111) |  |
Other |  |  |  | (2) |  |
Ending balance at original discount rate |  |  |  | 18,681 |  |
Effect of changes in discount rate assumptions |  |  |  | 2,493 |  |
Ending balance |  |  |  | 21,174 |  |
Life insurance | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  | 7,485 | 10,847 |  |  |
Beginning balance at original discount rate |  | 7,284 | 10,064 |  |  |
Effect of changes in cash flow assumptions |  |  | 0 | (494) |  |
Effect of actual variances from expected experience |  |  | (22) | (81) |  |
Adjusted beginning of period balance |  |  | 7,262 | 9,489 |  |
Issuances |  | 198 | 221 |  |  |
Interest accrual |  | 66 | 146 |  |  |
Net premium earned | [1] | (549) | (1,229) |  |  |
Foreign currency translation |  | (597) | (1,343) |  |  |
Other |  | 0 | 0 |  |  |
Ending balance at original discount rate |  | 6,380 | 7,284 | 10,064 |  |
Effect of changes in discount rate assumptions |  | 335 | 201 |  |  |
Ending balance |  | 6,715 | 7,485 | 10,847 |  |
Life insurance | Aflac Japan | Accounting Standards Update 2018-12 |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 10,847 | 13,384 |  |
Beginning balance at original discount rate |  |  | 10,064 | 12,476 | [2] |
Effect of changes in cash flow assumptions |  |  |  |  |  | 40
Effect of actual variances from expected experience |  |  |  |  |  | (135)
Adjusted beginning of period balance |  |  |  |  |  | 12,381
Issuances |  |  |  | 284 |  |
Interest accrual |  |  |  | 202 |  |
Net premium earned | [3] |  |  | (1,609) |  |
Foreign currency translation |  |  |  | (1,194) |  |
Other |  |  |  | 0 |  |
Ending balance at original discount rate |  |  |  | 10,064 |  |
Effect of changes in discount rate assumptions |  |  |  | 783 |  |
Ending balance |  |  |  | 10,847 |  |
Life insurance | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  | 724 | 834 |  |  |
Beginning balance at original discount rate |  | 799 | 780 |  |  |
Effect of changes in cash flow assumptions |  |  | 0 | (1) |  |
Effect of actual variances from expected experience |  |  | (9) | (16) |  |
Adjusted beginning of period balance |  |  | 790 | 763 |  |
Issuances |  | 90 | 146 |  |  |
Interest accrual |  | 14 | 27 |  |  |
Net premium earned | [1] | (65) | (131) |  |  |
Foreign currency translation |  | 0 | 0 |  |  |
Other |  | 2 | (6) |  |  |
Ending balance at original discount rate |  | 831 | 799 | 780 |  |
Effect of changes in discount rate assumptions |  | (68) | (75) |  |  |
Ending balance |  | 763 | 724 | 834 |  |
Life insurance | Aflac U.S. | Accounting Standards Update 2018-12 |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 834 | 783 |  |
Beginning balance at original discount rate |  |  | 780 | 705 | [2] |
Effect of changes in cash flow assumptions |  |  |  |  |  | 31
Effect of actual variances from expected experience |  |  |  |  |  | 34
Adjusted beginning of period balance |  |  |  |  |  | 770
Issuances |  |  |  | 112 |  |
Interest accrual |  |  |  | 25 |  |
Net premium earned | [3] |  |  | (124) |  |
Foreign currency translation |  |  |  | 0 |  |
Other |  |  |  | (3) |  |
Ending balance at original discount rate |  |  |  | 780 |  |
Effect of changes in discount rate assumptions |  |  |  | 54 |  |
Ending balance |  |  |  | 834 |  |
Accident | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  | 2,534 | 3,283 |  |  |
Beginning balance at original discount rate |  | 2,760 | 2,999 |  |  |
Effect of changes in cash flow assumptions |  |  | 0 | (52) |  |
Effect of actual variances from expected experience |  |  | (51) | (152) |  |
Adjusted beginning of period balance |  |  | 2,709 | 2,795 |  |
Issuances |  | 185 | 355 |  |  |
Interest accrual |  | 51 | 105 |  |  |
Net premium earned | [1] | (237) | (496) |  |  |
Foreign currency translation |  | 0 | 0 |  |  |
Other |  | (3) | 1 |  |  |
Ending balance at original discount rate |  | 2,705 | 2,760 | 2,999 |  |
Effect of changes in discount rate assumptions |  | (201) | (226) |  |  |
Ending balance |  | 2,504 | 2,534 | 3,283 |  |
Accident | Aflac U.S. | Accounting Standards Update 2018-12 |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 3,283 | 3,829 |  |
Beginning balance at original discount rate |  |  | 2,999 | 3,350 | [2] |
Effect of changes in cash flow assumptions |  |  |  |  |  | (163)
Effect of actual variances from expected experience |  |  |  |  |  | (109)
Adjusted beginning of period balance |  |  |  |  |  | 3,078
Issuances |  |  |  | 365 |  |
Interest accrual |  |  |  | 116 |  |
Net premium earned | [3] |  |  | (552) |  |
Foreign currency translation |  |  |  | 0 |  |
Other |  |  |  | (8) |  |
Ending balance at original discount rate |  |  |  | 2,999 |  |
Effect of changes in discount rate assumptions |  |  |  | 284 |  |
Ending balance |  |  |  | 3,283 |  |
Disability | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  | 1,635 | 1,862 |  |  |
Beginning balance at original discount rate |  | 1,775 | 1,760 |  |  |
Effect of changes in cash flow assumptions |  |  | 0 | 5 |  |
Effect of actual variances from expected experience |  |  | (15) | (43) |  |
Adjusted beginning of period balance |  |  | 1,760 | 1,722 |  |
Issuances |  | 204 | 384 |  |  |
Interest accrual |  | 30 | 57 |  |  |
Net premium earned | [1] | (193) | (382) |  |  |
Foreign currency translation |  | 0 | 0 |  |  |
Other |  | (3) | (6) |  |  |
Ending balance at original discount rate |  | 1,798 | 1,775 | 1,760 |  |
Effect of changes in discount rate assumptions |  | (129) | (140) |  |  |
Ending balance |  | 1,669 | 1,635 | 1,862 |  |
Disability | Aflac U.S. | Accounting Standards Update 2018-12 |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 1,862 | 2,118 |  |
Beginning balance at original discount rate |  |  | 1,760 | 1,921 | [2] |
Effect of changes in cash flow assumptions |  |  |  |  |  | (129)
Effect of actual variances from expected experience |  |  |  |  |  | (38)
Adjusted beginning of period balance |  |  |  |  |  | 1,754
Issuances |  |  |  | 345 |  |
Interest accrual |  |  |  | 61 |  |
Net premium earned | [3] |  |  | (393) |  |
Foreign currency translation |  |  |  | 0 |  |
Other |  |  |  | (7) |  |
Ending balance at original discount rate |  |  |  | 1,760 |  |
Effect of changes in discount rate assumptions |  |  |  | 102 |  |
Ending balance |  |  |  | 1,862 |  |
Critical Care | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  | 4,486 | 6,023 |  |  |
Beginning balance at original discount rate |  | 5,050 | 5,391 |  |  |
Effect of changes in cash flow assumptions |  |  | 0 | (38) |  |
Effect of actual variances from expected experience |  |  | (139) | (421) |  |
Adjusted beginning of period balance |  |  | 4,911 | 4,932 |  |
Issuances |  | 291 | 537 |  |  |
Interest accrual |  | 94 | 193 |  |  |
Net premium earned | [1] | (298) | (612) |  |  |
Foreign currency translation |  | 0 | 0 |  |  |
Other |  | (2) | 0 |  |  |
Ending balance at original discount rate |  | 4,996 | 5,050 | 5,391 |  |
Effect of changes in discount rate assumptions |  | (497) | (564) |  |  |
Ending balance |  | 4,499 | 4,486 | 6,023 |  |
Critical Care | Aflac U.S. | Accounting Standards Update 2018-12 |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 6,023 | 6,942 |  |
Beginning balance at original discount rate |  |  | 5,391 | 5,894 | [2] |
Effect of changes in cash flow assumptions |  |  |  |  |  | (302)
Effect of actual variances from expected experience |  |  |  |  |  | (290)
Adjusted beginning of period balance |  |  |  |  |  | 5,302
Issuances |  |  |  | 552 |  |
Interest accrual |  |  |  | 210 |  |
Net premium earned | [3] |  |  | (665) |  |
Foreign currency translation |  |  |  | 0 |  |
Other |  |  |  | (8) |  |
Ending balance at original discount rate |  |  |  | 5,391 |  |
Effect of changes in discount rate assumptions |  |  |  | 632 |  |
Ending balance |  |  |  | 6,023 |  |
Hospital Indemnity | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  | 1,220 | 1,467 |  |  |
Beginning balance at original discount rate |  | 1,365 | 1,380 |  |  |
Effect of changes in cash flow assumptions |  |  | 0 | 42 |  |
Effect of actual variances from expected experience |  |  | (44) | (111) |  |
Adjusted beginning of period balance |  |  | 1,321 | 1,311 |  |
Issuances |  | 153 | 273 |  |  |
Interest accrual |  | 23 | 45 |  |  |
Net premium earned | [1] | (127) | (261) |  |  |
Foreign currency translation |  | 0 | 0 |  |  |
Other |  | (1) | (3) |  |  |
Ending balance at original discount rate |  | 1,369 | 1,365 | 1,380 |  |
Effect of changes in discount rate assumptions |  | (129) | (145) |  |  |
Ending balance |  | 1,240 | 1,220 | 1,467 |  |
Hospital Indemnity | Aflac U.S. | Accounting Standards Update 2018-12 |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 1,467 | 1,530 |  |
Beginning balance at original discount rate |  |  | 1,380 | 1,376 | [2] |
Effect of changes in cash flow assumptions |  |  |  |  |  | 0
Effect of actual variances from expected experience |  |  |  |  |  | (32)
Adjusted beginning of period balance |  |  |  |  |  | 1,344
Issuances |  |  |  | 263 |  |
Interest accrual |  |  |  | 45 |  |
Net premium earned | [3] |  |  | (268) |  |
Foreign currency translation |  |  |  | 0 |  |
Other |  |  |  | (4) |  |
Ending balance at original discount rate |  |  |  | 1,380 |  |
Effect of changes in discount rate assumptions |  |  |  | 87 |  |
Ending balance |  |  |  | 1,467 |  |
Dental/Vision | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  | 211 | 264 |  |  |
Beginning balance at original discount rate |  | 231 | 241 |  |  |
Effect of changes in cash flow assumptions |  |  | 0 | 10 |  |
Effect of actual variances from expected experience |  |  | (11) | (20) |  |
Adjusted beginning of period balance |  |  | 220 | 231 |  |
Issuances |  | 20 | 33 |  |  |
Interest accrual |  | 4 | 9 |  |  |
Net premium earned | [1] | (20) | (42) |  |  |
Foreign currency translation |  | 0 | 0 |  |  |
Other |  | 2 | 0 |  |  |
Ending balance at original discount rate |  | 226 | 231 | 241 |  |
Effect of changes in discount rate assumptions |  | (17) | (20) |  |  |
Ending balance |  | 209 | 211 | 264 |  |
Dental/Vision | Aflac U.S. | Accounting Standards Update 2018-12 |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 264 | 322 |  |
Beginning balance at original discount rate |  |  | 241 | 281 | [2] |
Effect of changes in cash flow assumptions |  |  |  |  |  | (26)
Effect of actual variances from expected experience |  |  |  |  |  | (14)
Adjusted beginning of period balance |  |  |  |  |  | 241
Issuances |  |  |  | 39 |  |
Interest accrual |  |  |  | 10 |  |
Net premium earned | [3] |  |  | (47) |  |
Foreign currency translation |  |  |  | 0 |  |
Other |  |  |  | (2) |  |
Ending balance at original discount rate |  |  |  | 241 |  |
Effect of changes in discount rate assumptions |  |  |  | 23 |  |
Ending balance |  |  |  | 264 |  |
Other | Aflac Japan |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  | 1,256 | 1,586 |  |  |
Beginning balance at original discount rate |  | 1,242 | 1,461 |  |  |
Effect of changes in cash flow assumptions |  |  | 0 | 25 |  |
Effect of actual variances from expected experience |  |  | (5) | (10) |  |
Adjusted beginning of period balance |  |  | 1,237 | 1,476 |  |
Issuances |  | 14 | 62 |  |  |
Interest accrual |  | 11 | 22 |  |  |
Net premium earned | [1] | (60) | (123) |  |  |
Foreign currency translation |  | (104) | (195) |  |  |
Other |  | 0 | 0 |  |  |
Ending balance at original discount rate |  | 1,098 | 1,242 | 1,461 |  |
Effect of changes in discount rate assumptions |  | 47 | 14 |  |  |
Ending balance |  | 1,145 | 1,256 | 1,586 |  |
Other | Aflac Japan | Accounting Standards Update 2018-12 |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 1,586 | 1,856 |  |
Beginning balance at original discount rate |  |  | 1,461 | 1,708 | [2] |
Effect of changes in cash flow assumptions |  |  |  |  |  | 1
Effect of actual variances from expected experience |  |  |  |  |  | (11)
Adjusted beginning of period balance |  |  |  |  |  | 1,698
Issuances |  |  |  | 55 |  |
Interest accrual |  |  |  | 27 |  |
Net premium earned | [3] |  |  | (151) |  |
Foreign currency translation |  |  |  | (167) |  |
Other |  |  |  | (1) |  |
Ending balance at original discount rate |  |  |  | 1,461 |  |
Effect of changes in discount rate assumptions |  |  |  | 125 |  |
Ending balance |  |  |  | 1,586 |  |
Other | Aflac U.S. |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  | 110 | 153 |  |  |
Beginning balance at original discount rate |  | 118 | 135 |  |  |
Effect of changes in cash flow assumptions |  |  | 0 | (12) |  |
Effect of actual variances from expected experience |  |  | 0 | 6 |  |
Adjusted beginning of period balance |  |  | 118 | 129 |  |
Issuances |  | 55 | 0 |  |  |
Interest accrual |  | 3 | 5 |  |  |
Net premium earned | [1] | (8) | (17) |  |  |
Foreign currency translation |  | 0 | 0 |  |  |
Other |  | 9 | 1 |  |  |
Ending balance at original discount rate |  | 177 | 118 | 135 |  |
Effect of changes in discount rate assumptions |  | (8) | (8) |  |  |
Ending balance |  | $ 169 | 110 | 153 |  |
Other | Aflac U.S. | Accounting Standards Update 2018-12 |  |  |  |  |  |
Liability for Future Policy Benefit, Activity [Line Items] |  |  |  |  |  |
Beginning balance |  |  | 153 | 179 |  |
Beginning balance at original discount rate |  |  | $ 135 | 152 | [2] |
Effect of changes in cash flow assumptions |  |  |  |  |  | 0
Effect of actual variances from expected experience |  |  |  |  |  | (3)
Adjusted beginning of period balance |  |  |  |  |  | $ 149
Issuances |  |  |  | 0 |  |
Interest accrual |  |  |  | 6 |  |
Net premium earned | [3] |  |  | (19) |  |
Foreign currency translation |  |  |  | 0 |  |
Other |  |  |  | (1) |  |
Ending balance at original discount rate |  |  |  | 135 |  |
Effect of changes in discount rate assumptions |  |  |  | 18 |  |
Ending balance |  |  |  | $ 153 |  |
[1] | Net premiums earned represent the portion of gross premiums collected from policyholders that is used to fund expected benefit payments.
[2] | Includes the adjustment for capping the Transition Date NPR.
[3] | Net premiums earned represent the portion of gross premiums collected from policyholders that is used to fund expected benefit payments.

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- Definition Liability for Future Policy Benefit, Expected Net Premium, Increase (Decrease) from Foreign Currency Translation + References No definition available. + Details
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Balance Type: | debit
Period Type: | duration

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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 -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 29E -Publisher FASB -URI https://asc.fasb.org//1943274/2147480046/944-40-55-29E Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 13I -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480046/944-40-55-13I Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480081/944-40-50-6 + Details
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Balance Type: | credit
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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 29E -Publisher FASB -URI https://asc.fasb.org//1943274/2147480046/944-40-55-29E Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480081/944-40-50-6 + Details
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