Development Bank Of Japan 18-K Annual report (foreign governments)

Exhibit 2

CONSENT OF INDEPENDENT AUDITORS

We consent to the use in this Annual Report on Form 18-K of Development Bank of Japan Inc. of our report dated June 21, 2010 (June 29, 2010 as to Note 30) relating to the consolidated financial statements of Development Bank of Japan Inc. as of March 31, 2010 and 2009, and for the year ended March 31, 2010, and the six-month period ended March 31, 2009, and to the reference to us under the heading “MANAGEMENT” in such report.

We also consent to the incorporation by reference of such report in Registration Statement No. 333-154791 under Schedule B of the Securities Act of 1933 filed by Development Bank of Japan Inc. and Japan with the Securities and Exchange Commission on October 28, 2008.

/s/ Deloitte Touche Tohmatsu LLC

Deloitte Touche Tohmatsu LLC

Tokyo, Japan

September 8, 2010