As filed with the Securities and Exchange Commission on December 3, 2007
                                                       Registration No. 333-7222

================================================================================

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                          ----------------------------

                   POST EFFECTIVE AMENDMENT NO. 2 TO FORM F-6
                             REGISTRATION STATEMENT
                                      UNDER
     THE SECURITIES ACT OF 1933 FOR AMERICAN DEPOSITARY SHARES EVIDENCED BY
                          AMERICAN DEPOSITARY RECEIPTS

                                 --------------

                            KYOCERA KABUSHIKI KAISHA
   (Exact name of issuer of deposited securities as specified in its charter)

                                 --------------

                               KYOCERA CORPORATION
                   (Translation of issuer's name into English)

                                 --------------

                                      JAPAN
            (Jurisdiction of incorporation or organization of issuer)

                          ----------------------------

                                 CITIBANK, N.A.
             (Exact name of depositary as specified in its charter)

                                 --------------

                                 399 Park Avenue
                            New York, New York 10043
                                 (212) 816-6690
    (Address, including zip code, and telephone number, including area code,
                  of depositary's principal executive offices)

                                 --------------

                           Kyocera International Inc.
                               8611 Balboa Avenue
                           San Diego, California 92123
                              Attention: President
                                 (858) 576-2600
    (Address, including zip code, and telephone number, including area code,
                              of agent for service)

                          ----------------------------

                                   Copies to:

                            Patricia Brigantic, Esq.
                                 Citibank, N.A.
                        388 Greenwich Street, 17th Floor
                            New York, New York 10013
                                 (212) 816-0885

                          ----------------------------

It is proposed that this filing become effective under Rule 466:
                                          |_|   immediately upon filing.
                                          |_|   on [Date] at 9:00 AM (EST).

If a separate registration statement has been filed to register the deposited
shares, check the following box : |_|

================================================================================

The Registrant hereby amends this Amendment No. 2 to Registration Statement on
such date or dates as may by necessary to delay its effective date until the
Registrant shall file a further amendment which specifically states that this
Amendment No. 2 to Registration Statement shall thereafter become effective in
accordance with Section 8(a) of the Securities Act of 1933, as amended, or until
this Amendment No. 2 to Registration Statement shall become effective on such
date as the Commission, acting pursuant to said Section 8(a), may determine.



      This Post Effective Amendment No. 2 to Registration Statement on Form F-6
      may be executed in any number of counterparts, each of which shall be
      deemed an original, and all of such counterparts together shall constitute
      one and the same instrument.


                                       ii


                                     PART I

                       INFORMATION REQUIRED IN PROSPECTUS

                              Cross Reference Sheet

Item 1.           DESCRIPTION OF SECURITIES TO BE REGISTERED



                                                                   Location in Form of American
                                                                   Depositary Receipt ("Receipt")
Item Number and Caption                                            Filed Herewith as Prospectus
-----------------------                                            ----------------------------
                                                                
1.   Name of Depositary and address of its principal executive     Face of Receipt -  Introductory Article.
     office

2.   Title of Receipts and identity of deposited securities        Face of Receipt  - Top Center.

Terms of Deposit:

       (i)    The amount of deposited securities represented by    Face of Receipt  - Upper Right Corner.
              one American Depositary Share

       (ii)   The procedure for voting, if any, the deposited      Face of Receipt  - Paragraphs 13.
              securities                                           Reverse of Receipt - Paragraphs 14, 16 and 17.

       (iii)  The collection and distribution of dividends         Face of Receipt - Paragraph 4, 6, 10 and 13.
                                                                   Reverse of Receipt - Paragraphs 14 and 16.

       (iv)   The transmission of notices, reports and proxy       Face of Receipt  - Paragraph 5, 10 and 13.
              soliciting material                                  Reverse of Receipt - Paragraph 14, 16, 17 and 22.

        (v)   The sale or exercise of rights                       Face of Receipt - Paragraphs 4, 6, 9 and 10.
                                                                   Reverse of Receipt - Paragraph 14, 15, 16 and 17.

       (vi)   The deposit or sale of securities resulting from     Face of Receipt - Paragraphs 3, 4, 6, 7, 9, 10 and
              dividends, splits or plans of reorganization         11.
                                                                   Reverse of Receipt - Paragraph 14, 15 and 18



                                      I-1




                                                                   Location in Form of American
                                                                   Depositary Receipt ("Receipt")
Item Number and Caption                                            Filed Herewith as Prospectus
-----------------------                                            ----------------------------
                                                                
       (vii)  Amendment, extension or termination of the deposit   Face of Receipt - Paragraph 3.
                                                                   Reverse of Receipt - Paragraph 18, 21, 22 and 23
                                                                   (no provision for extension).

       (viii) Rights of holders of Receipts to inspect the         Face of Receipt - Paragraph 13.
              transfer books of the Depositary and the list of
              holders of Receipts

       (ix)   Restrictions upon the right to deposit or withdraw   Face of Receipt - Paragraph 2, 4, 5, 6, 7, 9, 10
              the underlying securities                            and 11
                                                                   Reverse of Receipt - 15

       (x)    Limitation upon the liability of the Depositary      Reverse of Receipt - Paragraphs 19, 20, 21 and 22

3.            Fees and charges which may be imposed directly or    Face of Receipt - Paragraph 10.
              indirectly on holders of Receipts

Item 2.           AVAILABLE INFORMATION                            Face of Receipt - Paragraph 13.


      The Company is subject to the periodic reporting requirements of the
Securities Exchange Act of 1934, as amended, and, accordingly, files certain
reports with the United States Securities and Exchange Commission (the
"Commission"). These reports can be inspected by holders of Receipts and copied
at public reference facilities maintained by the Commission located at 100 F
Street, N.E., Washington D.C. 20549, and at the principal office of the
depositary.


                                      I-2


                                   PROSPECTUS

      The Prospectus consists of the proposed form of American Depositary
      Receipt included as Exhibit A (a)(i) to this Amendment No. 2 to the
      Registration Statement and is incorporated herein by reference.


                                      I-3


                                     PART II

                     INFORMATION NOT REQUIRED IN PROSPECTUS

Item 3.           EXHIBITS

      (a)(i)      Form of Amendment No. 2 to the Amended and Restated Deposit
                  Agreement, by and among Kyocera Corporation (the "Company"),
                  Citibank, N.A., as depositary (the "Depositary"), and all
                  Holders and Beneficial Owners of American Depositary Shares
                  evidenced by the American Depositary Receipts issued
                  thereunder -- Filed herewith as Exhibit (a)(i).

      (a)(ii)     Amendment No. 1 to the Amended and Restated Deposit Agreement,
                  dated as of January 5, 1999, by and among the Company, the
                  Depositary, and all Holders and Beneficial Owners of American
                  Depositary Shares evidenced by the American Depositary
                  Receipts issued thereunder -- Filed herewith as Exhibit
                  (a)(ii).

      (a)(iii)    Amended and Restated Deposit Agreement, by and among the
                  Company, the Depositary and all Holders and Beneficial Owners
                  of American Depositary Shares evidenced by the American
                  Depositary Receipts issued thereunder -- Previously filed
                  under Reg. No. 333-7222.

      (b)         Any other agreement to which the Depositary is a party
                  relating to the issuance of the American Depositary Shares
                  registered hereunder or the custody of the deposited
                  securities represented thereby. -- None.

      (c)         Every material contract relating to the deposited securities
                  between the Depositary and the issuer of the deposited
                  securities in effect at any time within the last three years.
                  -- None.

      (d)         Opinion of counsel for the Depositary as to the legality of
                  the securities to be registered. -- None

      (e)         Certificate under Rule 466. -- None.

      (f)         Powers of Attorney for certain officers and directors and the
                  authorized representative of the Company. -- Set forth on the
                  signature pages hereto.


                                      II-1


Item 4.           UNDERTAKINGS

      (a)         The Depositary undertakes to make available at the principal
                  office of the Depositary in the United States, for inspection
                  by holders of the Receipts, any reports and communications
                  received from the issuer of the deposited securities which are
                  both (1) received by the Depositary as the holder of the
                  deposited securities, and (2) made generally available to the
                  holders of the underlying securities by the issuer.

      (b)         The Depositary undertakes to prepare a separate document
                  stating the amount of any fee charged and describing the
                  service for which it is charged and to deliver promptly a copy
                  of such fee schedule without charge to anyone upon request.
                  The Depositary undertakes to notify each registered holder of
                  a Receipt thirty (30) days before any change in the fee
                  schedule.


                                      II-2


                                   SIGNATURES

      Pursuant to the requirements of the Securities Act of 1933, as amended,
Citibank, N.A., acting solely on behalf of the legal entity created by the
Amended and Restated Deposit Agreement, dated as of June 29, 1998, as amended by
Amendment No. 1 dated as of January 5, 1999 to Amended and Restated Deposit
Agreement, as proposed to be amended by Amendment No. 2 to Amended and Restated
Deposit Agreement, by and among Kyocera Corporation, Citibank, N.A., as
depositary, and all Holders and Beneficial Owners of American Depositary Shares
evidenced by American Depositary Receipts issued thereunder, certifies that it
has reasonable grounds to believe that all the requirements for filing on Form
F-6 are met and has duly caused this Post Effective Amendment No. 2 to
Registration Statement on Form F-6 to be signed on its behalf by the
undersigned, thereunto duly authorized, in New York, on this day of December 3,
2007.

                                    Legal entity created by the Amended and
                                    Restated Deposit Agreement, as proposed to
                                    be amended, for the issuance of American
                                    Depositary Shares evidenced by American
                                    Depositary Receipts, each American
                                    Depositary Share representing one (1) Common
                                    Share of Kyocera Corporation.

                                    CITIBANK, N.A., solely in its capacity as
                                    Depositary


                                    By: /s/ Emi Mak
                                        ----------------------------------------
                                        Name:  Emi Mak
                                        Title: Vice President


                                      II-3


                                   SIGNATURES

      Pursuant to the requirements of the Securities Act of 1933, as amended,
Kyocera Corporation certifies that it has reasonable grounds to believe that all
the requirements for filing on Form F-6 are met and has duly caused this Post
Effective Amendment No. 2 to Registration Statement on Form F-6 to be signed on
its behalf by the undersigned thereunto duly authorized, in Japan, on December
3, 2007.

                                Kyocera Corporation


                                By: /s/ Makoto Kawamura
                                    --------------------------------------------
                                    Name:  Makoto Kawamura
                                    Title: President and Representative Director


                                      II-4


                               POWERS OF ATTORNEY

      KNOW ALL PERSONS BY THESE PRESENTS, that each of Makoto Kawamura, John S.
Gilbertson and Shoichi Aoki whose signature appears below constitutes and
appoints Rodney N. Lanthorne or Tsutomu Yamori to act as his true and lawful
attorney-in-fact and agent, with full power of substitution, for him and in his
name, place and stead, in any and all such capacities, to sign any and all
amendments, including post-effective amendments, and supplements to this
Registration Statement, and to file the same, with all exhibits thereto and
other documents in connection therewith, with the United States Securities and
Exchange Commission, granting unto said attorney-in-fact and agent full power
and authority to do and perform each and every act and thing requisite and
necessary to be done in and about the premises, as fully to all intents and
purposes as he might or could do in person, hereby ratifying and confirming all
that said attorney-in-fact and agent, or his substitute or substitutes, may
lawfully do or cause to be done by virtue hereof.

      Pursuant to the requirements of the Securities Act of 1933, as amended,
this Post Effective Amendment No. 2 to Registration Statement on Form F-6 (File
No. 333-7222) has been signed by the following persons in the following
capacities on December 3, 2007.

Signature                                  Title
---------                                  -----


*
---------------------------------
Kensuke Itoh                               Advisor and Director


*
---------------------------------
Noboru Nakamura                            Chairman of the Board and
                                           Representative Director

*
---------------------------------
Masahiro Umemura                           Vice Chairman of the Board and
                                           Representative Director
                                           (Principal Financial Officer)
*
---------------------------------
Yuzo Yamamura                              Vice Chairman of the Board and
                                           Representative Director

*
---------------------------------
Naoyuki Morita                             Vice Chairman of the Board and
                                           Representative Director

                                      II-5


Signature                                  Title
---------                                  -----


/s/ Makoto Kawamura
---------------------------------
Makoto Kawamura                            President and Representative Director
                                           (Principal Executive Officer)

*
---------------------------------
Koji Seki                                  Director


*
---------------------------------
Michihisa Yamamoto                         Director


*
---------------------------------
Isao Kishimoto                             Director


*
---------------------------------
Hisao Hisaki                               Director


/s/ Rodney N. Lanthorne
---------------------------------
Rodney N. Lanthorne                        Director
                                           (Authorized Representative in the
                                           United States)
/s/ John S. Gilbertson
---------------------------------
John S. Gilbertson                         Director


/s/ Shoichi Aoki
---------------------------------
Shoichi Aoki                               Executive Officer
                                           (Principal Accounting Officer)


* By /s/ Rodney N. Lanthorne
     ----------------------------
     Rodney N. Lanthorne

  Attorney-in-Fact pursuant to Power of
  Attorney filed with Amendment No.1 to
   Registration Statement on Form F-6
          (File No. 333-7222)


                                      II-6


                                Index to Exhibits

                                                                   Sequentially
Exhibit             Document                                       Numbered Page
-------             --------                                       -------------

(a)(i)              Form of Amendment No. 2 to Amended and
                    Restated Deposit Agreement.

(a)(ii)             Amendment No. 1 to the Amended and Restated
                    Deposit Agreement, dated as of January 5,
                    1999.