Exhibit 5.E

EXPENSES

Expenses, other than underwriting discounts and commissions, payable by JBIC in connection with the issuance and sale of the Securities are estimated as follows (yen amounts have been translated into U.S. dollar amounts using the exchange rate of JPY 148.55 = U.S.$1.00, the spot buying rate quoted on the Tokyo Foreign Exchange on October 9, 2024, as reported by the Bank of Japan at 5:00 p.m., Tokyo time, and euro amounts have been translated into U.S. dollar amounts using the exchange rate of €1.00 = U.S.$1.10, the noon buying rate for cable transfers in New York City payable in euro on October 4, 2024, as reported by the Federal Reserve Bank of New York):

Securities and Exchange Commission registration fee	$	480
Fiscal Agent’s fee, including printing and engraving the Securities		65,560
Printing expenses		35,850
Legal fees and expenses		42,000
Miscellaneous, including reimbursement in lieu of underwriters’ expenses		232,530
Total	$	376,420