Makoto Nishida (西田 実仁, Nishida Makoto, born August 27, 1962) is a Japanese politician of the Komeito Party, a member of the House of Councillors in the Diet (national legislature). A native of Osaka, Osaka and graduate of Keio University, he was elected for the first time in 2004. Nishida is head of the Komeito's tax panel.