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                             February 2, 2023

       Emi Kigo
       Capital Strategy and Affiliated Companies Finance Division
       TOYOTA MOTOR CORP/
       1 Toyota-cho, Toyota City
       Aichi Prefecture 471-8571
       Japan

                                                        Re: TOYOTA MOTOR CORP/
                                                            Form 20-F for the
Year Ended March 31, 2022
                                                            File No. 001-14948

       Dear Emi Kigo:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 20-F for the Year Ended March 31, 2022

       Item 4. Information on the Company
       4.B Business Overview, page 6

   1.                                                   We note from your
disclosures Russia is considered a principal European market and that
                                                        you also have
manufacturing facilities to produce automobiles and related components
                                                        located in Russia. We
also note in September 2022 Toyota announced it decided to end
                                                        vehicle manufacturing
in Russia. Please describe the direct or indirect impact of Russia   s
                                                        invasion of Ukraine on
your business. In addition, please also consider any impact:
                                                            resulting from
sanctions, limitations on obtaining relevant government approvals,
                                                            currency exchange
limitations, or export or capital controls, including the impact of
                                                            any risks that may
impede your ability to sell assets located in Russia, Belarus, or
                                                            Ukraine, including
due to sanctions affecting potential purchasers;
                                                            resulting from the
reaction of your investors, employees, customers, and/or other
                                                            stakeholders to any
action or inaction arising from or relating to the invasion,
 Emi Kigo
TOYOTA MOTOR CORP/
February 2, 2023
Page 2
           including the payment of taxes to the Russian Federation; and
             that may result if Russia or another government nationalizes your
assets or operations
           in Russia, Belarus, or Ukraine.

      If the impact is not material, please explain why.
2.    Additionally, please also consider disclosing the risk that the Russian
government may
      nationalize your assets and quantifying the potential impact to your
financial statements, if
      material.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact SiSi Cheng at 202-551-5004 or Jean Yu at 202-551-3305
with any
questions.



                                                            Sincerely,
FirstName LastNameEmi Kigo
                                                            Division of
Corporation Finance
Comapany NameTOYOTA MOTOR CORP/
                                                            Office of
Manufacturing
February 2, 2023 Page 2
cc:       Masahisa Ikeda
FirstName LastName