- 2-16
- Palsystem Consumers' Co-operative Union
- Others
- 1-39
- PEOPLE CO.,LTD.
- Baby・Intellectual Toys/Girl Toys/Stuffed Toys・Dolls/Others
- 1-35
- PLANTOYS JAPAN CO.,LTD.
- Baby・Intellectual Toys
- 1-55
- PLATZ CO.,LTD.
- Stuffed Toys・Dolls/Hobbies・Models・RC/Sundries・Commodities
- 2-23
- PSG CO.,LTD.
- Others
