TOKYO, April 28 (Reuters) - Japan's Nikkei share average

on Tuesday slipped from a record high reached in the previous

session, as investors awaited the Bank of Japan's policy

response to the oil shock driven by the U.S.-Israeli war against

Iran.

The Nikkei fell 0.6% to 60,174.75, as of 0027 GMT,

after closing above the key 60,000 mark for the first time on

Monday.

The broader Topix rose 0.28% to 3,745.35.

"Overall market sentiment is not bad, but it is hard to make

positions in one way ahead of central bank decisions in Japan

and the U.S.," said Takamasa Ikeda, a senior portfolio manager

at GCI Asset Management.

"And the market will be closed in Japan in the next session,

and more sessions will be closed for the Golden Week holiday,"

he added.

The BOJ is widely expected to hold off raising interest rates on

Tuesday, but drop hawkish signals to leave itself scope to push

up borrowing costs in the coming months to counter inflationary

pressure from the Middle East conflict.

Investors are focusing on the BOJ's quarterly outlook report

and comments from Governor Kazuo Ueda for clues on how the

protracted Iran war affects its rate-hike path.

Among individual stocks, Advantest ( ADTTF ) fell 5% after the

chip-testing equipment maker flagged a 24% gain in its annual

net profit for the year to March 2027, in line with the market

forecast.

Chip-making equipment maker Tokyo Electron ( TOELF ) fell

2.65%.

On the other hand, high-flying memory maker Kioxia ( KXHCF )

jumped 5%.

Bank shares rose, with Mitsubishi UFJ Financial Group ( MUFG )

and Sumitomo Mitsui Financial Group ( SMFG ) rising

1.67% and 2.29%, respectively.

Of more than 1,600 stocks trading on the Tokyo Stock

Exchange's prime market, 64% rose and 29% fell, and 5% traded

flat.