| 3-4 | M&M CO., LTD. | Baby・Intellectual Toys/Boy Toys/Girl Toys |
|---|---|---|
| 1-46 | MAGFINE CORPORATION | Baby・Intellectual Toys/Boy Toys |
| 4-3 | MARUKA CORPORATION | Baby・Intellectual Toys/Boy Toys/Girl Toys/Stuffed Toys・Dolls/Games・Puzzles/Hobbies・Models・RC/Sundries・Commodities/Seasonal/Others |
| 2-11 | MARUSHIN KOGYO CO., LTD. | Hobbies・Models・RC |
| 4-12 | MASUDAYA CORPORATION | Baby・Intellectual Toys/Boy Toys/Girl Toys/Stuffed Toys・Dolls/Games・Puzzles/Hobbies・Models・RC/Sundries・Commodities |
| 3-2 | MATTEL INTERNATIONAL K.K. | Baby・Intellectual Toys/Boy Toys/Girl Toys/Stuffed Toys・Dolls/Games・Puzzles |
| 1-10 | MEGAHOUSE CORPORATION | Boy Toys/Girl Toys/Stuffed Toys・Dolls/Games・Puzzles/Sundries・Commodities |
| 2-29 | MERCI CO., LTD. | Others |
| 2-25 | MERZEN PRODUCTS INC. | Baby・Intellectual Toys/Boy Toys/Hobbies・Models・RC |
| 2-7 | MINODA LIMITED | Sundries・Commodities |
| 1-33 | model☆oshare Audition | Girl Toys/Games・Puzzles |
| 2-CZ② | MORKAL INTERNATIONAL CO., LTD. | Baby・Intellectual Toys |
| 1-44 | MORPHUN JAPAN CO., LTD. | Baby・Intellectual Toys/Games・Puzzles/Seasonal |
| 1-28 | MURAOKA CO., LTD. | Baby・Intellectual Toys/Boy Toys/Girl Toys/Hobbies・Models・RC |
