1-06　MAMEGYORAI INC.

Hobbies・Models・RC

3-07　MARIAS CORPORATION

Baby・Intellectual Toys

2-11　MARNA INC.

Sundries・Commodities

1-35　MARUKA　CORPORATION

Boy Toys/Girl Toys/Baby・Intellectual Toys/Games・Puzzles/Seasonal

3-31　MARUSAN TOYS INC.

3-33　MARUSHIN KOGYO CO., LTD.

Hobbies・Models・RC

3-34　MARZEN PRODUCTS INC.

Baby・Intellectual Toys

4-02　MASUDAYA CORPORATION

Boy Toys/Baby・Intellectual Toys/Stuffed Toys・Dolls/Hobbies・Models・RC/Sundries・Commodities

4-18　MATTEL INTERNATIONAL K.K.

Boy Toys/Girl Toys/Baby・Intellectual Toys/Games・Puzzles

3-18　MEDIA WORKS INC.

Games・Puzzles/Hobbies・Models・RC