Toa Kikai Kogyo K.K. - Amagasaki Kojo

Toa Nenryo Kogyo K.K

Shinko Kikai Kogyo, Honshu Kojo

Otani Kogyo K.K. - Amagasaki Plant

Riken Kogyo K.K. - Amagasaki Plant

Chukyo Kikai Seisakusho K.K. - Komari Kojo

48 Hayakawa Kikai Kogyo K.K

Toa Kinzoku Kogyo K.K. - Haruki Plant

Kanegafuchi Kikai Kogyo K.K. - Nishinomiya Factory

Daiwa Boseki K.K. - Izumo Kojo, Gunze Seishi K.K. - Imaichi Kojo, Hitachi Seisakusho - Yasuki Kojo, Matsue Nainenki Kogyo K.K

412.31: (Inventory Sheets) Towa Kikai K.K. - Amagasaki Plant

400.170: Towa Kikai K.K. (Amagasaki Plant) - Reconversion & Exemption

OM Boeki Seisakusho - Izumo Kojo, Shimane Kagaku Kogyo K.K. - Gotsu Kojo

List of Authorized Use - Shinko Kikai Kogyo K.K

412.31: (Inventory Sheets) Kamitsu Koku Kogyo K.K. - Nishi Kojo

412.31: (Inventory Sheets) Kawasaki Kokuki Kogyo - K.K. Kobe Kojo

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

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

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

Correspondence, Niigata Civil Affairs Team, Reparations - Riken Kogyo K.K. Miyauchi Kojo

Toa Piston K.K

Toa Valve K.K

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

Nakagawa Kikai K.K

Chuo Kogyo K.K