diff --git a/icu4j/main/classes/core/src/com/ibm/icu/impl/units/UnitsConverter.java b/icu4j/main/classes/core/src/com/ibm/icu/impl/units/UnitsConverter.java
index 156a6e0b6db..fba34528f3f 100644
--- a/icu4j/main/classes/core/src/com/ibm/icu/impl/units/UnitsConverter.java
+++ b/icu4j/main/classes/core/src/com/ibm/icu/impl/units/UnitsConverter.java
@@ -116,7 +116,7 @@ public class UnitsConverter {
             // We should see no offsets for reciprocal conversions - they don't make sense:
             assert offset == BigDecimal.ZERO;
             if (result.compareTo(BigDecimal.ZERO) == 0) {
-                // TODO(ICU-21862): determine desirable behaviour
+                // TODO(ICU-21988): determine desirable behaviour
                 return BigDecimal.ZERO;
             }
             result = BigDecimal.ONE.divide(result, DECIMAL128);
@@ -130,7 +130,7 @@ public class UnitsConverter {
             // We should see no offsets for reciprocal conversions - they don't make sense:
             assert offset == BigDecimal.ZERO;
             if (result.compareTo(BigDecimal.ZERO) == 0) {
-                // TODO(ICU-21862): determine desirable behaviour
+                // TODO(ICU-21988): determine desirable behaviour
                 return BigDecimal.ZERO;
             }
             result = BigDecimal.ONE.divide(result, DECIMAL128);
diff --git a/icu4j/main/tests/core/src/com/ibm/icu/dev/test/impl/UnitsTest.java b/icu4j/main/tests/core/src/com/ibm/icu/dev/test/impl/UnitsTest.java
index 6bfd1a71970..f7713dd1b0b 100644
--- a/icu4j/main/tests/core/src/com/ibm/icu/dev/test/impl/UnitsTest.java
+++ b/icu4j/main/tests/core/src/com/ibm/icu/dev/test/impl/UnitsTest.java
@@ -472,10 +472,10 @@ public class UnitsTest {
                 new TestData("cubic-meter-per-meter", "mile-per-gallon", 2.1383143939394E-6, 1.1),
                 new TestData("cubic-meter-per-meter", "mile-per-gallon", 2.6134953703704E-6, 0.9),
                 new TestData("liter-per-100-kilometer", "mile-per-gallon", 6.6, 35.6386),
-                // // TODO(ICU-21862): we should probably return something other than "0":
+                // // TODO(ICU-21988): we should probably return something other than "0":
                 // new TestData("liter-per-100-kilometer", "mile-per-gallon", 0, 0),
                 // new TestData("mile-per-gallon", "liter-per-100-kilometer", 0, 0),
-                // // TODO(ICU-21862): deal with infinity input in Java?
+                // // TODO(ICU-21988): deal with infinity input in Java?
                 // new TestData("mile-per-gallon", "liter-per-100-kilometer", INFINITY, 0),
                 // We skip testing -Inf, because the inverse conversion loses the sign:
                 // new TestData("mile-per-gallon", "liter-per-100-kilometer", -INFINITY, 0),
diff --git a/icu4j/main/tests/core/src/com/ibm/icu/dev/test/number/NumberFormatterApiTest.java b/icu4j/main/tests/core/src/com/ibm/icu/dev/test/number/NumberFormatterApiTest.java
index e4a8e9d53db..1430dab40f8 100644
--- a/icu4j/main/tests/core/src/com/ibm/icu/dev/test/number/NumberFormatterApiTest.java
+++ b/icu4j/main/tests/core/src/com/ibm/icu/dev/test/number/NumberFormatterApiTest.java
@@ -1682,7 +1682,7 @@ public class NumberFormatterApiTest extends TestFmwk {
                            6.6,                  //
                            "36 mpg");
 
-        // // TODO(ICU-21862): determine desired behaviour. Commented out for now
+        // // TODO(ICU-21988): determine desired behaviour. Commented out for now
         // // to not enforce undesirable behaviour
         // assertFormatSingle("Fuel consumption: inverted units, divide-by-zero, en-US",
         //                    "unit/liter-per-100-kilometer usage/vehicle-fuel",
@@ -1694,7 +1694,7 @@ public class NumberFormatterApiTest extends TestFmwk {
         //                    0,                    //
         //                    "0 mpg");
 
-        // // TODO(ICU-21862): determine desired behaviour. Commented out for now
+        // // TODO(ICU-21988): determine desired behaviour. Commented out for now
         // // to not enforce undesirable behaviour
         // assertFormatSingle("Fuel consumption: inverted units, divide-by-zero, en-ZA",
         //                    "unit/mile-per-gallon usage/vehicle-fuel",
@@ -1706,7 +1706,7 @@ public class NumberFormatterApiTest extends TestFmwk {
         //                    0,                    //
         //                    "0 mpg");
 
-        // // TODO(ICU-21862): Once we support Inf as input:
+        // // TODO(ICU-21988): Once we support Inf as input:
         // assertFormatSingle("Fuel consumption: inverted units, divide-by-inf",
         //                    "unit/mile-per-gallon usage/vehicle-fuel",
         //                    "unit/mile-per-gallon usage/vehicle-fuel",