Asia Tetsu-gyo K.K., Koyo Mfg. Co. - Hanaten Plant, Koyo Kogyo Co., Araya Industrial Co. - Steel Foundry

Reparations - Koyo Steel Mfg. Co. - Tokushima

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

Reparations - Takamatsu Factory, Koyo Steel Mfg. Co. (Kagawa)

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

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

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

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

Takubo Iron Foundry, Takemoto Electric measuring Instrument Mfg. Co., Takari Tekkosho, Lignite Company - Principal Plant

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

Chikushi Industrial Co., Ltd. - Zasshonokuma Accountability; Dai Nippon Koku K.K. - Plant Accountability

Kanegafuchi Ind. K.K. - Nakajima Works, Kyowa Light Alloy Mfg. Co., Ltd., Honda Industry Co., Ltd., Honjo Industrial Co., Ltd. - Yao Factory

Nippon Keigin Kogyo K.K., Koha Machine Tool K.K., Japan Paper Control Co., Teikoku Chukosho - Himejima Plant

List of Authorized Use - Nisshin Industry Co., Ltd. Itabashi Plant (Kakuwa Kokuki Kogyo K.K.)

List of Authorized Use - Oi Plant, Nippon Kogaku Kogyo K.K. (Japan Optical Industry Co., Ltd.)