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This is a "mod" that lets you easily get the necessary files for playing the game with the Japanese audio, without having to scrounge Steam Depots for them or having to play ping-pong with the language settings.
Installation process:
Go to the root directory of the game (for example, /steamapps/common/Borderlands 2)
Unzip the attached archive into it (there shouldn't be any overwrites, if there are you probably have some of these files already)
Go into the config directory (%USERPROFILE%/Documents/My Games/Borderlands 2/WillowGame/Config) and open WillowEngine.ini in a text editor
Replace the line WwiseLanguageEquivalent_INT=English(US)
with WwiseLanguageEquivalent_INT=Japanese
and save the file. You're done!
In case you're wondering what's stopping you from just doing the config bit - this is one of the few games I'm aware of that properly utilize Steams Language settings, and the Japanese voiceovers don't coexist with the English voiceovers by default (nor will they do so even if you change the Language the intended way)