| 26 | Ohasama | 1 |
| 27 | Otsutsumi 1-1-40 Kitakami-shi | 1 |
| 28 | Sendai | 1 |
| 29 | Sendai-shi | 4 |
| 30 | Senmaya | 1 |
| 31 | Shimohei-gun | 1 |
| 32 | Shiogama | 1 |
| 33 | Shiwa | 1 |
| 34 | Shiwa-gun | 1 |
| 35 | Sugo | 1 |
| 36 | Surisawa | 1 |
| 37 | Tairadate | 1 |
| 38 | Takata | 1 |
| 39 | Takizawa | 1 |
| 40 | Tonan | 1 |
| 41 | Ueda | 1 |
| 42 | Unosumai | 1 |
| 43 | Yahaba | 1 |