TOKYO, April 26 (Reuters) - Japan's Nikkei share average extended early gains on Friday after the Bank of Japan (BOJ) opted to leave interest rates unchanged, as widely expected, and said accommodative monetary conditions are likely to continue for the time being.

The Nikkei gained 1.06% to 38,028.78 as of 0335 GMT, five minutes into the afternoon session, with the BOJ announcing its decision during the recess. Japan's equity benchmark finished the morning up 0.4%.

The broader Topix was up 0.8%. (Reporting by Kevin Buckland; Editing by Rashmi Aich and Sonia Cheema)