Higuchi Seiki Kogyo K.K., Asahi Kiko Co., Asahi Kinzoku Kogyo - Osaka Kojo, Asahi Seiko K.K. - Sakai Plant

Daido Keikinzoku Kogyo K.K. - Sakai Plant, Mitsuwa Industry Co., Mitsumoto Kinzoku Kogyo - Domyoji Factory, Mitsubishi Kakoki K.K. (chemical Machine) - Sakai Plant

412.31 (Inventory Sheets) Kobe Kosakusho - Kobe Kojo, Showa Seiki Kogyo K.K. - Honsha Kojo

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

Gunze Seishi K.K. - Kurayoshi Kojo, Sendai Seishi Co., Okumura Iron Works, Tottori Kagu Kogyo K.K

400.170 (Reconversion & Exemption) Osaka Kagaku Kogyo K.K. - Inagawa Plant, Taiyo Cement-earth Mfg. Co. (Related to Nihon Seitetsu)