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Exhibit 1.4
 (TRANSLATION)
 REGULATIONS OF
THE BOARD OF STATUTORY AUDITORS
OF
MAKITA CORPORATION  (Kabushiki Kaisha Makita
 Article 1. (Purport of these Regulations)
  Article 2. (Organization)
 1.
    
    The Board of Statutory Auditors shall consist of all Statutory Auditors.2.
    
    The Board of Statutory Auditors shall have one or more
Standing Statutory Auditors.
 Article 3. (Purpose of the Board of Statutory Auditors)
  Article 4. (Duties of the Board of Statutory Auditors)
  (1)
    
    Preparation of audit report;(2)
    
    Election and removal of Standing Statutory Auditors; and(3)
    
    Determination on auditing policies, manner of examination on the status of
businesses and properties and other matters relating to the exercise of the duties of
the Statutory Auditors.
 Article 5. (Election and Removal of Standing Statutory Auditors)
  Article 6. (Chairmanship)
 1.
    
    The Board of Statutory Auditors shall, by its resolution, appoint a chairman from among the
Statutory Auditors.2.
    
    In addition to the duties provided for in Article 8, Paragraph 1 hereof, the chairman of the
Board of Statutory Auditors shall execute duties requested by the Board of Statutory Auditors;
provided, however, that this shall not prevent any Statutory Auditor from exercising his or
her power as such.
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Article 7. (Holding of Meetings)
  Article 8. (Person Authorized to Convene Meetings)
 1.
    
    Meetings of the Board of Statutory Auditors shall be convened and presided by the chairman.2.
    
    Any Statutory Auditor may request the chairman to convene a meeting of the Board of Statutory
Auditors.3.
    
    Notwithstanding the request provided for in the immediately preceding paragraph, when the
chairman does not convene a meeting, the Statutory Auditor who made such request may convene
and preside the meeting by himself or herself.
 Article 9. (Convocation Notice)
 1.
    
    In order to convene a meeting of the Board of Statutory Auditors, notices shall be given to
each Statutory Auditor at least three (3) days prior to the date set for such meeting.2.
    
    With the consent of all Statutory Auditors, a meeting of the Board of Statutory Auditors may
be held without the procedures required for the convocation of such meeting.
 Article 10. (Method of Resolutions)
   Article 11. (Making Decisions on Auditing Policies)
    (1)
    
    Matters pertaining to employees who shall assist the Statutory Auditors in
conducting their duties;(2)
    
    Matters pertaining to the independence of employees provided for in the
immediately preceding paragraph from the Directors;(3)
    
    System of reporting to the Statutory Auditors by Directors and employees and
any other systems with respect to reports to any Statutory Auditor; and(4)
    
    Any other system that ensures effective audit by the Statutory Auditors.
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Article 12. (Regular Meetings with the Representative Directors)
 1.
    
    The Board of Statutory Auditors shall hold periodical meetings with Representative Directors
and exchange opinions as well as make requests considered necessary in connection with matters
such as problems to be dealt with by the Company, status on conditions surrounding the audit
by the Statutory Auditors and important issues on auditing, and endeavor to mutually increase
awareness with the Representative Directors.2.
    
    The Board of Statutory Auditors shall from time to time when necessary give an explanation to
the Representative Directors and the Board of Directors on the auditing policies, audit plan,
and on the status and results of auditing; and3.
    
    In addition to matters provided for in laws, the Board of Statutory Auditors shall upon
deliberation with the Directors determine the matters which shall be reported to the Board of
Statutory Auditors by the Directors and employees pursuant to the systems provided for in
Article 11, Paragraph 3, Item 3 hereof and shall receive reports thereon.
 Article 13. (Report by Statutory Auditors to the Board of Statutory Auditors)
 1.
    
    Each Statutory Auditor shall report on the state of execution of his or her duty to the Board
of Statutory Auditors regularly and from time to time, and at any time upon request by the
Board of Statutory Auditors.2.
    
    Any Statutory Auditor who has received a report from an Accounting Auditor, a Director, an
employee of the Internal Audit Division or other person shall make the report thereof to the
Board of Statutory Auditors.3.
    
    The Board of Statutory Auditors shall request reports from Accounting Auditors, Directors,
employees of the Internal Audit Division or other persons whenever necessary.4.
    
    With respect to the preceding three paragraphs, when a Statutory Auditor, an Accounting
Auditor, a Director, an employee of the Internal Audit Division or other person notifies all
the Statutory Auditors of the matters to be reported to the Board of Statutory Auditors, such
matters need not be reported to the Board of Statutory Auditors.
 Article 14. (Measures to be Taken in the Event of Hearing Reports)
  (1)
    
    Report from a Director on the finding of a fact that might cause material
damage to the Company;(2)
    
    Report from an Accounting Auditor on the finding of unfair practices
pertaining to the execution of duties of a Director or material facts which are in
violation of laws and ordinances or the Articles of Incorporation in the execution of
duties of a Director; and(3)
    
    Report from a Director or an employee with respect to matters previously
determined by deliberation with the Directors.
 Article 15. (Preparation of Audit Report)
 1.
    
    The Board of Statutory Auditors shall prepare an audit report of the Board of Statutory
Auditors upon deliberation based on audit reports prepared by each Statutory Auditor.2.
    
    If the contents of the audit report of the Board of Statutory Auditors differ from that of any
Statutory Auditor, and upon the request of such Statutory Auditor, the Board of Statutory
Auditors shall add the contents of the audit report of such Statutory Auditor to the audit
report of the Board of the Statutory Auditors.3.
    
    Each Statutory Auditor shall affix his or her signature or name and seal (including digital
signatures; hereinafter the same shall apply) to
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the audit report of the Board of Statutory Auditors.
Standing Statutory Auditors and Outside Statutory Auditors shall state that they are such
Statutory Auditors.
 4.
    
    In case when the Company prepares temporary financial statements or consolidated financial
statements, the provisions of the preceding three paragraphs shall be applied thereto.
 Article 16. (Consent to the Appointment of a Statutory Auditor)
 1.
    
    The following matters pertaining to the appointment of a Statutory Auditor shall be
determined by resolutions of the Board of Statutory Auditors.
 (1)
    
    Consent to submission of a proposal for the appointment of a Statutory
Auditor to the general meeting of shareholders;(2)
    
    Request for making the matters pertaining to the appointment of a Statutory
Auditor as agendum of the general meeting of shareholders; and(3)
    
    Request for submitting a proposal for the appointment of a Statutory Auditor
to the general meeting of shareholders.
 2.
    
    With respect to the appointment of the Alternate Statutory Auditors, the provisions of the
preceding paragraph shall be applied thereto.
 Article 17. (Consent to the Appointment of an Accounting Auditor)
 1.
    
    The following matters pertaining to the appointment, removal or non-reappointment of an
Accounting Auditor shall be determined by resolutions of the Board of Statutory Auditors:
 (1)
    
    Consent to the submission of a proposal for the appointment of an Accounting
Auditor to the general meeting of shareholders;(2)
    
    Consent to making the matters pertaining to the removal or non-reappointment
of an Accounting Auditor as agendum of the general meeting of shareholders;(3)
    
    Request for submitting a proposal for the appointment of an Accounting
Auditor to the general meeting of shareholders;(4)
    
    Request for making the matters pertaining to the appointment, removal or
non-reappointment of an Accounting Auditor as agendum of the general meeting of
shareholders; and(5)
    
    Appointment of those who shall perform temporarily duties of Accounting
Auditors when a vacancy occurs.
 2.
    
    Unanimous consents by all Statutory Auditors to the removal of an Accounting Auditor for a
reason for removal provided by the statute may be made only upon deliberation by the Board of
Statutory Auditors. In such a case, the Statutory Auditor designated by the Board of
Statutory Auditors shall explain such removal and the reason therefor at the first general
meeting of shareholders held after such removal.
 3.
    
    In cases of emergency, consents provided for in the immediately preceding paragraph may be
made in writing or digitally.
 Article 18. (Consent to the Remuneration, etc. for Accounting Auditors)
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Article 19. (Consent to the Partial Exemption of Liabilities of Directors)
 1.
    
    The following consents by all of the Statutory Auditors shall be made upon deliberation by
the Board of Statutory Auditors:
 (1)
    
    Consent to the submission of a proposal to the general meeting of
shareholders for the partial exemption of the Directors from their liabilities;(2)
    
    Consent to the submission of a proposal to the general meeting of
shareholders for amendments of the Articles of Incorporation which may exempt
Directors partially from their liabilities;(3)
    
    Consent to the submission of a proposal to the Board of Directors for the
partial exemption of the Directors from their liabilities pursuant to the provisions
of the Articles of Incorporation; and(4)
    
    Consent to the submission of a proposal to a general meeting of shareholders
for amendments of the Articles of Incorporation which may permit the execution of
agreements for the partial exemption of their liabilities may permit the execution of
Outside Directors.
 2.
    
    In cases of emergency, consents provided for in the immediately preceding paragraph may be
made in writing or digitally.
 Article 20. (Consents to Assisting Intervention)
 1.
    
    Unanimous consents by all Statutory Auditors to the Companys supporting participation in the
defendant side in a shareholders derivative lawsuit may be made only upon the deliberation by
the Board of Statutory Auditors.
 2.
    
    In cases of emergency, consents provided for in the immediately preceding paragraph may be
made in writing or digitally.
 Article 21. (Deliberation pertaining to the Execution of Powers of Statutory Auditors)
  (1)
    
    Answers to the questions directed to Statutory Auditors in writing by
shareholders before a general meeting of shareholders;(2)
    
    Report to the Board of Directors and request for convocation of a meeting of
the Board of Directors;(3)
    
    Report of conclusion concerning examination of agenda and documents to be
presented to a general meeting of shareholders;(4)
    
    Application for an injunction of acts of Directors which are beyond the
purpose of the Company or which violate laws and ordinances or the Articles of
Incorporation;(5)
    
    Rendering of opinions on the appointment, removal and remuneration of the
Statutory Auditors at a general meeting of shareholders;(6)
    
    Matters pertaining to legal proceedings between the Company and a Director;
and(7)
    
    Other pertinent matters such as the institution of legal proceedings.
 
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Article 22. (Deliberation with respect to Remuneration, etc.)
  Article 23. (Sarbanes-Oxley Act)
  Article 24. (Minutes)
 1.
    
    The Board of Statutory Auditors shall prepare the minutes of a meeting of the Board of
Statutory Auditors with the following contents, and the Statutory Auditors present thereat
shall affix their signatures or names and seals thereto.
 (1)
    
    Date, time and place of the meeting (including the method of attendance, in
case when a Statutory Auditor, Director or Accounting Auditor participated in the
meeting but did not appear at the meeting place);(2)
    
    Substance of proceedings and results of the meeting;(3)
    
    In case when any opinion or statement is stated at a meeting of the Board of
Statutory Auditors with respect to the following matters, a summary of such opinion or
statement;
 (i)
    
    Report from a Director on the finding of a fact that might
cause material damage to the Company; and(ii)
    
    Report from an Accounting Auditor on the finding of unfair
practices pertaining to the execution of duties of a Director or material facts
which are in violation of laws and ordinances or the Articles of Incorporation
in the execution of duties of a Director.
 (4)
    
    Names or corporate names of the Directors or Accounting Auditors present at
the meeting; and(5)
    
    Name of the chairman of the meeting.
 2.
    
    In the event reports to the Board of Statutory Auditors are unnecessary according to the
provisions of Article 13, Paragraph 4 hereof, minutes including the following matters shall be
prepared:
 (1)
    
    Contents of matters on which reports to the Board of Statutory Auditors are
deemed unnecessary;(2)
    
    Date on which reports to the Board of Statutory Auditors are deemed
unnecessary; and(3)
    
    Names of the Statutory Auditors who prepared such minutes.
 3.
    
    The Company shall keep the minutes provided for in the preceding two paragraphs of this
Article at the head office of the Company for ten (10) years.
 Article 25. (Administrative Office of the Board of Statutory Auditors)
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Article 26. (Auditing Standards of the Statutory Auditors)
  Article 27. (Amendment to and Termination of these Regulations)
  SUPPLEMENTARY PROVISION
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Authorities of the Board of Statutory Auditors under the Company Law
 (1)
    
    Right to remove the Accounting Auditors (Paragraphs 1 and 4, Article 340 of the Company Law)(2)
    
    Designation of the Statutory Auditor who shall make a report on a removal of the Accounting
Auditors at a general meeting of shareholders (Paragraphs 3 and 4, Article 340 of the Company
Law)(3)
    
    Consent to a proposal of the appointment of a Statutory Auditor (Paragraphs 1 and 3, Article
343 of the Company Law)(4)
    
    Right to request for making the matters pertaining to the appointment of a Statutory Auditor
as agendum at a general meeting of shareholders and request for submitting such proposal to a
general meeting of shareholders (Paragraphs 2 and 3, Article 343 of the Company Law)(5)
    
    Consent to a proposal of the appointment of Accounting Auditors (Item 1, Paragraph 1, and
Paragraph 3, Article 344 of the Company Law)(6)
    
    Consent to the submission of an agendum pertaining to the removal of Accounting Auditors
(Item 2, Paragraph 1, and Paragraph 3, Article 344 of the Company Law)(7)
    
    Consent to the submission of an agendum pertaining to the non-reappointment of Accounting
Auditors (Item 3, Paragraph 1, and Paragraph 3, Article 344 of the Company Law)(8)
    
    Right to request for submitting a proposal of the appointment of Accounting Auditors (Item 1,
Paragraph 2, and Paragraph 3, Article 344 of the Company Law)(9)
    
    Right to request for making the matters pertaining to the appointment or removal of
Accounting Auditors as agendum at a general meeting of shareholders (Item 2, Paragraph 2, and
Paragraph 3, Article 344 of the Company Law)(10)
    
    Right to request for making the matters pertaining to the non-reappointment of Accounting
Auditors as agendum at a general meeting of shareholders (Item 3, Paragraph 2, and Paragraph
3, Article 344 of the Company Law)(11)
    
    Appointment of Temporary Accounting Auditors (Paragraphs 4 and 6, Article 346 of the Company
Law)(12)
    
    Authority to receive reports from Directors (Article 357 of the Company Law)(13)
    
    Determination on auditing policies, manner of examination on the status of businesses and
properties of the Company, and other matters relating to the execution of duties of Statutory
Auditors; provided, however, that this shall not prevent each Statutory Auditor from
exercising his or her power (Item 3, Paragraph 2, Article 390 of the Company Law). The Board
of Statutory Auditors shall consist of all Statutory Auditors (Paragraph 1, Article 390 of the
Company Law). Resolutions at a meeting of the Board of Statutory Auditors shall be adopted by
an affirmative vote of a majority of all Statutory Auditors (Paragraph 1, Article 393 of the
Company Law).(14)
    
    Authority to prepare audit reports (Item 1, Paragraph 2, Article 390 of the Company Law)(15)
    
    Right to elect and remove full-time Statutory Auditors (Item 2, Paragraph 2, and Paragraph 3,
Article 390 of the Company Law)(16)
    
    Authority to receive reports on status of execution of duties by Statutory Auditors
(Paragraph 4, Article 390 of the Company Law)(17)
    
    Authority to receive reports from Accounting Auditors (Paragraphs 1 and 3, Article 397 of the
Company Law)(18)
    
    Consent to the remuneration, etc. for Accounting Auditors (Paragraphs 1 and 2, Article 399 of
the Company Law)
 
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Authority and Duties of Individual Statutory Auditors under the Company Law
 (1)
    
    General Authority Concerning Audit
 (i)
    
    Audit of execution of duties by Directors (Paragraph 1, Article 381 of the Company
Law)(ii)
    
    Audit of financial statements and other documents (Paragraphs 1 and 2, Article 436 of
the Company Law)(iii)
    
    Audit of temporary financial statements (Article 441 of the Company Law)(iv)
    
    Audit of consolidated financial statements (Article 444 of the Company Law)
 (2)
    
    Authority Concerning Examinations
 (i)
    
    Right to make requests for reporting on the business and to examine the status of
businesses and properties (Paragraph 2, Article 381 of the Company Law)(ii)
    
    Right to make requests for reporting on the business of subsidiaries and to examine
the status of businesses and properties of subsidiaries (Paragraph 3, Article 381 of the
Company Law)(iii)
    
    Right to make requests to the Accounting Auditors for reporting (Paragraph 2,
Article 397 of the Company Law)
 (3)
    
    Authority Relating to General Meetings of Shareholders and the Board of Directors
 (i)
    
    Duties of reporting at general meetings of shareholders (Article 314 of the Company
Law)(ii)
    
    Consent to a proposal pertaining to partial exemption of Directors from their
liabilities to the Company (Paragraph 3, Article 425, Paragraph 2, Article 426, and
Paragraph 3, Article 427 of the Company Law)(iii)
    
    Consent to the Companys supporting participation in the defendant side in a
shareholders derivative lawsuit (Paragraph 2, Article 849 of the Company Law)(iv)
    
    Duties of reporting to the Board of Directors (Article 382 of the Company Law)(v)
    
    Duties of attending and stating their opinions at meetings of the Board of Directors
or of Special Directors (Paragraph 1, Article 383 of the Company Law)(vi)
    
    Right to request for convening a meeting of the Board of Directors and to convene
such meeting (Paragraphs 2 and 3, Article 383 of the Company Law)(vii)
    
    Duties of examination on agenda and documents to be presented to a general meeting
of shareholders and reporting of such examination (Article 384 of the Company Law)
 (4)
    
    Authority Concerning Status of Statutory Auditors
 (i)
    
    Right to state their opinions on appointments and removals of Statutory Auditors
(Paragraphs 1 and 4, Article 345 of the Company Law)(ii)
    
    Right to state their opinions on resignations of Statutory Auditors (Paragraphs 2 and
4, Article 345 of the Company Law)(iii)
    
    Deliberation with respect to the remuneration, etc. of each Statutory Auditor
(Paragraph 2, Article 387 of the Company Law)(iv)
    
    Right to state their opinions on remuneration, etc. (Paragraph 3, Article 387 of the
Company Law)(v)
    
    Right to request the payment of audit fees (Article 388 of the Company Law)
 (5)
    
    Authority Concerning Measures for Redressing Supervision
 (i)
    
    Right to apply for an injunction of illegal actions performed by Directors (Paragraph
1, Article 385 of the Company Law)(ii)
    
    Right to institute various kinds of legal proceedings and to make applications for
various kinds of procedures (Article 510, Paragraph 1, Article 511, Paragraph 1, Article
522, Article 828 and Article 831 of the Company Law)(iii)
    
    Duties to give a notice concerning reasons for not instituting the legal
proceedings against executives of the Company (Paragraph 4, Article 847 of the Company
Law)
 (6)
    
    Other Authorities
 (i)
    
    Duties to examine incorporation procedures (Paragraph 1, Article 46 of the Company
Law)(ii)
    
    Right to represent the Company at the legal proceedings between a Director and the
Company (Article 386 of the Company Law)
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