Kyowa Koku Kogyo K.K. (Kyowa Seisakusho) - Miki Plant

412.31 (Inventory Sheets) Tokushu Koku Heiki K.K. - Shikama Plant, Tokushu Koku Heiki K.K. - Itami Plant, Kyowa Koku Kogyo K.K. - Miki Plant

412.31 (Inventory Sheets) Oji Seiki Kogyo K.K., Suyari Sangyo K.K. - Nibuno Plant, Kobe Seisakusho - Miki Plant

Asano Koku Kogyo K.K

Yakumo Koku Kogyo K.K

Kobe Kosakusho K.K. - Miki Plant

400.170 (Reconversion & Exemption) Kyowa Aircraft Ind. - Miki Plant

Hitachi Seisakusho K.K. - Kuwana Plant

Tokushu Koku Heiki Seisakusho - Shikama Plant

Mitaka Koku Kogyo, Mitaka Plant

Shinsei Kogyo K.K. - Taniyama Plant

Chuo Kogyo K.K., Omori Plant

Chuo Kogyo K.K., Rokugo Plant

Chuo Kogyo K.K., Oji Plant

Chuo Kogyo K.K., Kokubunji Plant

Otani Kogyo K.K. - Amagasaki Plant

Gunze Kogyo K.K. - Yoka Plant

Riken Kogyo K.K. - Amagasaki Plant

Nikkoku Kogyo K.K. (Okubo Plant)

Genkai Kogyo K.K. Plant Accountability

Kotobuki Kogyo K.K. - Kujo Plant

Kotobuki Kogyo K.K. - Jujo Plant

Kokura Seiko K.K., Kokura Seisakusho - Plant Accountability

Kawasaki Jukogyo K.K. - Nishinomiya Plant, Kawasaki Kokuki Kogyo K.K. - Akashi Plant

Toa Kinzoku Kogyo K.K. - Haruki Plant