| Sr. No. | City |
|---|---|
| 76 | OKINAWA |
| 77 | OME |
| 78 | OSAKA |
| 79 | OTSU |
| 80 | SAGA |
| 81 | SAGAMIHARA |
| 82 | SAITAMA |
| 83 | SAPPORO |
| 84 | SASEBO |
| 85 | SENDAI |
| 86 | SETAGAYA-KU |
| 87 | SETO |
| 88 | SHIBUYA |
| 89 | SHIBUYA-KU |
| 90 | SHIMONOSEKI |
| 91 | SHINAGAWA-KU |
| 92 | SHINJUKU |
| 93 | SHINJUKU-KU |
| 94 | SHIZUOKA |
| 95 | SHUNAN |
| 96 | SUGINAMI-KU |
| 97 | TACHIKAWA |
| 98 | TAJIMI |
| 99 | TAKAMATSU |
| 100 | TOCHIGI |