| Code | Name | Region |
|---|---|---|
| JPMAN | Maniwa, Okayama | 33 |
| JPMUS | Marcus Island | |
| JPMAR | Marugame | 37 |
| JPMAB | Maruichibi | 44 |
| JPMWA | Maruiwa | 33 |
| JPMRU | Maruo | 35 |
| JPMAS | Masaki | 38 |
| JPMSK | Mashike | 1 |
| JPMHK | Mashiki | 43 |
| JPKUH | Kushiro | 1 |
| JPKSB | Kusubo | 42 |
| JPKXK | Kusukawa | 46 |
| JPCUK | Kutchan | 1 |
| JPKUT | Kute | 32 |
| JPKTG | Kutsugata | 1 |
| JPKNA | Kuwana | 24 |
| JPKUW | Kuwanoura | 46 |
| JPKYM | Kuyama | 42 |
| JPKUZ | Kuzu | 37 |
| JPKTB | Kyotamba | 26 |
| JPUKY | Kyoto | 26 |
| JPKYT | Kyoto-fu | 26 |
| JPMAH | Machida | 13 |
| JPMAE | Maebashi | 10 |
| JPMAD | Maedomari/iheya | 47 |
| JPMDR | Maedomari/tarama | 47 |
| JPMHM | Maehama | 38 |
| JPMMA | Maenohama | 46 |
| JPMER | Maeura | 33 |
| JPKUA | Kurashiki | 33 |
| JPKRE | Kure, Hiroshima | 34 |
| JPKUE | Kure, Kochi | 39 |
| JPKRH | Kurihama | 14 |
| JPKUI | Kurihara Shi | 4 |
| JPKRU | Kurii | 32 |
| JPKHJ | Kurimamaehama | 47 |
| JPKRI | Kurio | 46 |
| JPKUB | Kurobe | 16 |
| JPKRD | Kuroda | 32 |
| JPKRX | Kuroi | 45 |
| JPKRM | Kurokami | 46 |
| JPKUX | Kuronohama | 46 |
| JPKSK | Kurosaki | 40 |
| JPKRJ | Kuroshima, Okinawa | 47 |
| JPKEX | Kurume | 40 |
| JPKRS | Kurushima | 38 |
| JPUTU | Kusatsu | 25 |
| JPKKK | Kushiku | 44 |
| JPKUJ | Kushimoto | 30 |
| JPKJI | Kuji, Iwate | 3 |