**Exhibit 12.2****CERTIFICATIONS**I, Kenichiro Nakai, Director, General Manager of Administration Headquarters of MakitaCorporation, certify that:1. I have reviewed this annual report on Form 20-F of Makita Corporation; 2. Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material factnecessary to make the statements made, in light of the circumstancesunder which such statements were made, not misleading with respect tothe period covered by this report; 3. Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all materialrespects the financial condition, results of operations and cashflows of the company as of, and for, the periods presented in thisreport; 4. The company’s other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internalcontrol over financial reporting (as defined in Exchange Act Rules 13a- 15(f) and 15d-15(f)) for the company and have: (a) Designed such disclosure controls and procedures, orcaused such disclosure controls and procedures to bedesigned under our supervision, to ensure thatmaterial information relating to the company,including its consolidated subsidiaries, is madeknown to us by others within those entities,particularly during the period in which this reportis being prepared;  (b) Designed such internal control over financialreporting, or caused such internal control overfinancial reporting to be designed under oursupervision, to provide reasonable assuranceregarding the reliability of financial reporting and thepreparation of financial statements for externalpurpose in accordance with generally acceptedaccounting principles;  (c) Evaluated the effectiveness of the company’sdisclosure controls and procedures and presented inthis report our conclusions about the effectivenessof the disclosure controls and procedures, as of theend of the period covered by this report based onsuch evaluation; and  (d) Disclosed in this report any change in the company’sinternal control over financial reporting thatoccurred during the period covered by the annualreport that has materially affected, or is reasonablylikely to materially affect, the company’s internalcontrol over financial reporting; and5. The company’s other certifying officer and I have disclosed, based onour most recent evaluation of internal control over financialreporting, to the company’s auditors and the audit committee of thecompany’s board of directors (or persons performing the equivalentfunctions): (a) All significant deficiencies and material weaknesses in thedesign or operation of internal control over financial reportingwhich are reasonably likely to adversely affect the company’sability to record, process, summarize and report financialinformation; and  (b) Any fraud, whether or not material, that involves management orother employees who have a significant role in the company’sinternal control over financial reporting.Date: September 28, 2007         **MAKITA CORPORATION**         By: /s/ Kenichiro Nakai    Name:  Kenichiro Nakai    Title: Director, General Manager of Administration Headquarters