Matsushita Electric Ind. Co. - Koriyama Plant, Hirose Jukogyo K.K. - Wakae Plant, Minami Orimono Co., Matsushita Shipbuilding Co. - Sakai Plant

Matsushita Electric Ind. Co. - Tsuda Plant, Matsushita Electric Ind. Co. - Kyoto Plant, Futaba Machine Tool Co. (Minoura Machine Tool Co.)

Matsushita Electric Ind. Co. - Juso Plant, Chiyoda Sangyo K.K. - Hikone Plant

Matsushita Electric Ind. Co. - Head Office

Teikoku Chukosho - Kanzakigawa Plant, Mizumoto Seisakusho, Miura Aircraft Co., Matsushita Electric Ind. Co. - Kadoma Plant

Matsushita Electric Ind. (Wireless Mfg. Dept.) - Kadoma Plant

Mitsubishi Denki K.K. - Wakayama Kojo, Misugi Iron Works, Kano Manufactory, Matsushita Electric Ind. Co. - Juso Plant

Minato Electric Machine Ind. Co., Osaka Heavy Ind. Co. - Kanzakigawa Plant, Osaka Sanso Kogyo Co., Saeki Kikai Kogyosho

Hirose Iron Works, Hirano Bearing Mfg. Co., Minato Electric Co., Daido Kogyo Co. - Mikuni Plant

Kawasaki Heavy Ind. Co., Tamagawa Plant, 400.17; (Reconversion & Exemption) Sanko Shipbuilding K.K., 400.170; (Reconversion & Exemption) Tokushu Sangyo

Japanese Cotton Millowners' Association, Japan Controlling Association on Hardware for Building, Tagawa Hiroshi Kinzoku K.K., Sumitomo Electric Ind. Co. - Okajima Plant