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

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

Minato Electric Machine Ind. Co., Osaka Heavy Ind. Co. - Kanzakigawa Plant, Osaka Sanso Kogyo Co., Saeki Kikai Kogyosho

Kushida Iron Works, Kusada Gauge Mfg. Co., Osaka Military Arsenal - Gamo Warehouse, etc., Fujinagata Shipyard - Senshu Works

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

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

Mitsubishi Denki K.K. - Wakayama Kojo, Misugi Iron Works, Kano Manufactory, Matsushita Electric Ind. Co. - Juso Plant