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

Nippon Typewriter Co., Ltd. - Kema Plant

Nippon Aluminum Kogyo K.K. (Mitsubishi Light Metal Mfg. Co.) - Mikuni Plant

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

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

Handa Jukogyo Co. - Osaka Plant

Nippon Typewriter K.K

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

Mikuni Celluloid Co., Omi Industry Co. - 3rd Works, Acacia Seisakusho, Araya Industry Co. - Kansai Plant

Nippon Chemical Industry Co. ,Ltd. - Plant Accountability

Nippon Chemical Industry Co. Ltd. - Plant Accountability

Nippon Tire Co., Ltd., Kurume Synthetic Rubber Plant - Plant Accountability

Reparations - Saijo Plant, Nippon Power Generation & Transmission Co

List of Authorized Use - Dai-Nippon Kikai Kogyo Aoto Plant

Osaka Forging Co., Kokoku Ind. Co., Mitsubishi Mokushitsu Kogyo K.K. - Chishimacho Plant

Osaka Kikai Seisakusho

Mitsubishi Jukogyo K.K. - Mikuni Plant

Fushimi Factory (Osaka Military Arsenal), Dai Nippon Yoshi K.K., Dai Nippon Kogyo K.K., Dai Nippon Kikai Kogyo K.K

Imokawa Kikai Co., Ltd

List of Authorized Use - Nippon Soda Co., Ltd. Sunamachi Plant

Nippon Stainless Steel Co. Takaoka Plant 42-12-(2-1)

Nippon Mining Co. Ltd., Teikoku Oil Co., Showa oil Co., Nippon Oil Co

List of Authorized Use - Nippon Kentetsu Kogyo Co., Ltd. Nakagawa Plant

Osaka Shipbuilding Co

Osaka Yogu Co