Japan Finance 18-K Annual report (foreign governments)

Exhibit 8

CERTIFICATE

I, Kai Hoshino, attorney-at-law, do hereby certify that attached hereto is a true and correct English language translation of the Japan Finance Corporation Law (Law No. 57 of 2007), as amended, and that such Law is in full force and effect as of the date hereof.

IN WITNESS WHEREOF, I have hereunto set my hand as of this 8th day of September, 2010.

/s/    Kai Hoshino

Kai Hoshino

Attorney-at-law