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| Ａ＆Ｍ ＬＩＭＩＴＥＤ |
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| ACCA Inc. |
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| Accuphase Laboratory, Inc. |
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| AISIN TAKAOKA CO.,LTD. |
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| AXISS corporation |
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| CEC Co., Ltd. |
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| DENON Consumer Marketing Co.,Ltd. |
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| DYNAUDIO JAPAN Co., Ltd. |
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| ELECTORI CO., LTD. |
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| ESOTERIC COMPANY |
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| FOSTEX Company |
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| Fuhlen Coordinate Ltd. |
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| HARMAN INTERNATIONAL Japan Co., Ltd. |
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| High-End Ltd. |
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| Imai & Co.,Ltd. |
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| LINN JAPAN Ltd. |
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| LUXMAN Corporation |
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| Marantz Consumer Marketing Co., Ltd. |
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| MCINTOSH JAPAN CO., LTD |
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| NASPEC CORPORATION |
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| NOAH CORPORATION |
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| Ortofon Japan Co., Ltd. |
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| ROCKY international, Ltd. |
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| SCAN-TECH HAMBAI Co., Ltd. |
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| STELLAVOX JAPAN LTD. |
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| Taiyo International, Inc. |
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| Technical Audio Devices Laboratories, Inc. |
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| Timelord Ltd. |
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| Yukimu Corporation |
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| ZEPHYRN INC. |
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