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- Consent of independent registered public accounting firm KPMG LLP, to Form S-8 Registration

Statement No. 333-27883 with respect to the Aflac Incorporated 1997 Stock Option Plan.

- Consent of independent registered public accounting firm, KPMG LLP, to Form S-8 Registration

Statement Nos. 333-135327, 333-161269, and 333-202781 with respect to the Aflac Incorporated

Executive Deferred Compensation Plan.

- Consent of independent registered public accounting firm, KPMG LLP, to Form S-8 Registration

Statement No. 333-200570 with respect to the Aflac Incorporated Market Director Deferred

Compensation Plan.

- Consent of independent registered public accounting firm, KPMG LLP, to Form S-8 Registration

Statement No. 333-115105 with respect to the 2004 Aflac Incorporated Long-Term Incentive Plan.

- Consent of independent registered public accounting firm, KPMG LLP, to Form S-3 Registration

Statement No. 333-197984 with respect to the AFL Stock Plan.

- Consent of independent registered public accounting firm, KPMG LLP, to Form S-3 Registration

Statement No. 333-203839 with respect to the Aflac Incorporated shelf registration statement.

31.1

- Certification of CEO dated February 24, 2017, required by Rule 13a-14(a) or Rule 15d-14(a) of the

Securities Exchange Act of 1934.

31.2

- Certification of CFO dated February 24, 2017, required by Rule 13a-14(a) or Rule 15d-14(a) of the

Securities Exchange Act of 1934.

32

- Certification of CEO and CFO dated February 24, 2017, pursuant to 18 U.S.C. Section 1350, as

Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS - XBRL Instance Document.

(2)

101.SCH - XBRL Taxonomy Extension Schema.

101.CAL - XBRL Taxonomy Extension Calculation Linkbase.

101.DEF - XBRL Taxonomy Extension Definition Linkbase.

101.LAB - XBRL Taxonomy Extension Label Linkbase.

101.PRE - XBRL Taxonomy Extension Presentation Linkbase.

(1)

Copies of any exhibit are available upon request by calling our Investor Relations Department at 800.235.2667 - option 3

(2)

Includes the following materials contained in this Annual Report on Form 10-K for the year ended December 31, 2016,

formatted in XBRL (eXtensible Business Reporting Language): (i) Consolidated Statements of Earnings, (ii) Consolidated

Statements of Comprehensive Income (Loss), (iii) Consolidated Balance Sheets, (iv) Consolidated Statements of Shareholders'

Equity, (v) Consolidated Statements of Cash Flows, (vi) Notes to Consolidated Financial Statements, (vii) Financial Statement

Schedules.

*

Management contract or compensatory plan or arrangement required to be filed as an exhibit pursuant to Item 15(b) of this

report.

170