| To 1061933 Ontario Inc. | TOA EIYO Ltd. | Toa Kabushiki Kaisha/Toa Corporation( Kobe ) |
| to 3M Innovative Properties Company | TOA Eiyo Ltd. ( Chuo=ku, JP ) | Toa Kikai Kogyo Co., Ltd. ( Shimonoseki, JP ) |
| To Kei Wai ( New York, NY ) | TOA EIYO LTD. ( Chuo-ku, Tokyo, JP ) | Toa Machine Industry, Inc.( Kagawa ) |
| TOA Corp.( Kobe-Shi ) | Toa Eiyo Ltd.( Tokyo ) | Toa Machine Industry, Inc.( Kagawa Prefecture ) |
| Toa Corporation | TOA EIYO Ltd. ( Tokyo, JP ) | Toa Machine Industry, Inc. ( Mitoyo-gun, JP ) |
| TOA Corporation( Hyogo ) | Toa Electric Company, Ltd.( Kobe ) | TOA Medical Electrics Co., Ltd. |
| TOA Corporation ( Hyogo, JP ) | Toa Electronics Ltd. ( Tokyo, JP ) | TOA Medical Electronics Co. Ltd. |
| TOA Corporation( Kobe ) | TOA Engineering Co., Ltd. | TOA Medical Electronics Co. Ltd. ( Hyogoku, JP ) |
| TOA Corporation( Kobe-shi ) | TOA Engineering Co., Ltd.( Gunma ) | Toa Medical Electronics Co., Ltd. |
| TOA Corporation ( Kobe-Shi, Hyogo ) | Toa Giken Co., Ltd. ( Saitama, JP ) | TOA Medical Electronics Co., Ltd. ( Hyogo, JP ) |
| TOA Corporation ( Kobe-shi, Hyogo-ken ) | Toa Gosei Chemical Industry Co., Ltd. ( Tokyo, JP ) | TOA Medical Electronics Co., Ltd.( Kobe ) |
| TOA CORPORATION ( Kobe-shi, JP ) | TOA GOSEI KABUSHI KAISHA ( Tokyo, JP ) | Toa Medical Electronics Co., Ltd. ( Kobe, JP ) |
| TOA Corporation ( Kobe-shi, Hyogo, JP ) | TOA Gosei Kabushiki Kaisha( Tokyo ) | TOA Medical Electronics Co., Ltd. ( Nakamachi, JP ) |
| TOA CORPORATION ( Morden Surrey, GB ) | Toa Grout Kogyo Kabushiki Kaisha ( Tokyo, JP ) | Toa Medical Electronics Company, Limited ( Kobe, JP ) |
| TOA CORPORATION ( Tokyo, JP ) | TOA Holdings, Inc. | Toa Medical Electronics, Co., Ltd. ( Kobe, JP ) |
| TOA Corportion( Kobe-shi ) | TOA Industries Co., Ltd. ( Ohta-shi, JP ) | Toa Musendenki Co., Ltd. ( Osaka-shi, JP ) |
| TOA Corportion ( Kobe-shi, JP ) | Toa Kabushiki Kaisha( Kobe ) | |
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