22nd Naval Aircraft Arsenal, Hitoyoshi Factory - Plant Accountability

Kanoya Main Arsenal, the 22nd Naval Air Depot - Plant Accountability

Sasebo Naval Arsenal - Plant Accountability

Kawatana Naval Arsenal - Plant Accountability

Kokura Military Arsenal, Kasuga Factory - Plant Accountability

22nd Naval Air Depot - Izumi Branch - Plant Accountability

Tokyo 2nd Military Arsenal, Sone Factory - Plant Accountability

Tokyo 2nd Military Arsenal, Arao Factory - Plant Accountability

26E 21-03: 2nd Naval Aircraft Arsenal - Hitoyoshi Factory

Hakata Naval Air Corps - Plant Accountability

21st Naval Air Depot, Omura Plant - Plant Accountability

Kokura Military Arsenal, Tateishi Plant - Plant Accountability (Code No. 30)

Asahi Chemical Industry Co., Ltd., Nobeoka Factory - Plant Accountability

Kokura Military Arsenal, Itoguchiyama - Plant Accountability (Code No. 30)

21st Naval Air Depot, Isahaya Branch - Plant Accountability

21st Naval Air Depot, Haiki Branch - Plant Accountability

Nippon Kasei Chemical Industries Ltd., Kurosaki Factory (Synthetic Rubber) - Plant Accountability

Tokyo Military Arsenal, Nakatsu Branch - Plant Accountability (Located at Itoguchiyama) - Code Number 30

Mitsui Chemical, Dinitrochlorobenzene Plant - Plant Accountability

Tobata Steam Power Plant - Plant Accountability

Maizuru Naval Arsenal

Toyokawa Naval Arsenal

Koza Naval Arsenal

Sagami Naval Arsenal

12th Naval Arsenal