Hokoku Kikai K.K. - Nagoya Plant (Aircraft)

Hokoku Kikai K.K. - Tsushima Plant (Aircraft)

Hokoku Kikai (Non-Reparation Plant) - No. 2 Plant - (Main Plant)

600: Hokoku Lumber K.K. (Sasayama Woodworking Plant) - Building & Grounds

412.31: (Inventory Sheets) Towa Kikai K.K. - Amagasaki Plant

400.170: Towa Kikai K.K. (Amagasaki Plant) - Reconversion & Exemption

400.170 (Reconversion & Exemption) Kawanishi Aircraft - Koyoen, Koshien & Namaze Plants, Teikoku Seiki Sangyo K.K., Kanegafuchi Kikai K.K. - Nishinomiya Plant

Fuso Metal Ind. Co. - Wakayama Plant, Nippon Tanatsu Kikai Co., Amatsuji Kokyu K.K. - Oki Plant, Amatsuji Kokyu K.K. - Maruyama Plant

Nakagawa Kikai K.K

Shinko Kikai Seisakusho K.K

Akita Mokuzai K.K. Kikai Seisakusho

48 Hayakawa Kikai Kogyo K.K

Nihon Rayon K.K. - Yonago Plant, Nippon Pulp K.K. - Yonago Plant

Kanegafuchi Kikai Kogyo K.K. - Nishinomiya Factory

Toa Kikai Kogyo K.K. - Amagasaki Kojo

Chukyo Kikai Seisakusho K.K. - Komari Kojo

Kawasaki Jukogyo K.K. - Nishinomiya Plant, Kawasaki Kokuki Kogyo K.K. - Akashi Plant

136 Nakagawa Kikai Fuse Plant

Koa Kikai Kogyo - Owada Plant

Dainippon Kikai Kogyo, Aoto Plant

Matsushita Kinzoku K.K., Kyushu Plant - Plant Accountability

Kyushu Tekko K.K., Itoshima Plant - Plant Accountability

Kyushu Tekko K.K., Nogata Plant - Plant Accountability

Nippon Typewriter Co. - Mikuni Plant (Nakajima Kikai Osaka Plant)

412.31 (Inventory Sheets) Tokushu Koku Heiki K.K. - Shikama Plant, Tokushu Koku Heiki K.K. - Itami Plant, Kyowa Koku Kogyo K.K. - Miki Plant