Japan Finance 18-K Annual report (foreign governments)

Exhibit 2

Japan Bank for International Corporation

AUDITORS’ CONSENT

We hereby consent to the inclusion of our report in the Annual Report on Form 18-K of Japan Bank for International Cooperation for the year ended March 31, 2005 and to the reference to us under the heading “Financial Statements of Japan Bank for International Cooperation and Auditors” in such annual report.

We also consent to the incorporation by reference of such report and reference in the prospectus included in the Registration Statement of the Japan Bank for International Cooperation.

Yasuo Furutachi

Auditor

Japan Bank for International Cooperation

Hiromasa Toyooka

Auditor

Japan Bank for International Cooperation

September 29, 2005