Exhibit 8.1



Subsidiaries of the registrant

|No. | Company name in English                                      | Jurisdiction of Incorporation
|--- | ------------------------------------------------------------ | -----------------------------
|1   | Nidec America Corporation                                    | U.S.A                        
|2   | Nidec Electronics GmbH                                       | Germany                      
|3   | Nidec Electronics (Thailand) Co., Ltd.                       | Thailand                     
|4   | Nidec Precision (Thailand) Co., Ltd.                         | Thailand                     
|5   | Nidec Hi-Tech Motor (Thailand) Co., Ltd.                     | Thailand                     
|6   | Nidec (Dalian) Limited                                       | China                        
|7   | Nidec Taiwan Corporation                                     | Taiwan                       
|8   | Nidec Singapore Pte. Ltd.                                    | Singapore                    
|9   | P.T. Nidec Indonesia                                         | Indonesia                    
|10  | Nidec (H.K.) Co., Ltd.                                       | Hong Kong                    
|11  | Nidec Philippines Corporation                                | Philippines                  
|12  | Nidec Precision Philippines Corporation                      | Philippines                  
|13  | Nidec Subic Philippines Corporation                          | Philippines                  
|14  | Nidec Korea Corporation                                      | Korea                        
|15  | Nidec-Kyori Corporation                                      | Japan                        
|16  | Nidec-Kyori (Shanghai) Machinery Corporation                 | China                        
|17  | Nidec Machinery Corporation                                  | Japan                        
|18  | Nidec Machinery (Thailand) Co., Ltd.                         | Thailand                     
|19  | Nidec Total Service Corporation                              | Japan                        
|20  | Nidec Total Service (Zhejiang) Corporation                   | China                        
|21  | Nidec Nemicon Corporation                                    | Japan                        
|22  | Nidec Power Motor Corporation                                | Japan                        
|23  | Nidec Seiko Corporation                                      | Japan                        
|24  | Nidec Power Motor (Shanghai) International Trading Co., Ltd. | China                        
|25  | Nidec Power Motor (Zhejiang) Co., Ltd.                       | China                        
|26  | Nidec-Shimpo Corporation                                     | Japan                        
|27  | Nidec-Read Corporation                                       | Japan                        
|28  | Nidec-Read Taiwan Corporation                                | Taiwan                       
|29  | Nidec-Read Korea Corporation                                 | Korea                        
|30  | Nidec-Shimpo America Corporation                             | U.S.A                        
|31  | Shimpo Drives Incorporation                                  | U.S.A                        
|32  | Nidec-Shimpo Philippines Corporation                         | Philippines                  
|33  | Nidec -Shimpo (Shanghai) International Trading Co., Ltd.     | China                        
|34  | Nidec-Shimpo (Zhejiang) Corporation                          | China                        
|35  | Nidec-Shimpo (H.K.) Co., Ltd.                                | Hong Kong                    
|36  | Nidec Tosok Corporation                                      | Japan                        
|37  | Nidec Tosok (Vietnam) Co., Ltd.                              | Vietnam                      
|38  | Nidec Tosok (Shanghai) Co., Ltd.                             | China                        
|39  | Nidec Copal Corporation                                      | Japan                        
|40  | Nidec Copal Philippines Corporation                          | Philippines                  
|41  | Nidec Copal (Vietnam) Co., Ltd.                              | Vietnam                      
|42  | Nidec Copal (Malaysia) Sdn. Bhd.                             | Malaysia                     
|43  | Nidec Copal Precision Parts Corporation                      | Japan                        
|44  | Nidec Copal (Thailand) Co., Ltd.                             | Thailand                     
|45  | Copal Optical and Electronic Machinery (Shanghai) Co., Ltd.  | China                        
|46  | Nidec Copal (U.S.A) Corporation                              | U.S.A                        
|47  | Nidec Copal Hong Kong Co., Ltd.                              | Hong Kong                    
|48  | Nidec Copal (Zhejiang) Co., Ltd.                             | China                        
|49  | Nidec Copal Electronics Corporation                          | Japan                        
|50  | Nidec Copal Electronics, Inc.                                | U.S.A                        
|51  | Nidec Copal Electronics GmbH                                 | Germany                      
|52  | Globa Service Inc.                                           | Japan                        
|53  | Globa Sales Co., Ltd.                                        | Japan                        
|54  | Kansai Globa Sales Co., Ltd.                                 | Japan                        
|55  | Nidec Copal Electronics (Shanghai) Co., Ltd.                 | China                        
|56  | Nidec Copal Electronics (Korea) Co.,Ltd.                     | Korea                        
|57  | Nidec Copal Electronics (Zhejiang) Co., Ltd.                 | China                        
|58  | Fujisoku Corporation                                         | Japan                        
|59  | Nidec Shibaura Corporation                                   | Japan                        
|60  | Nidec Shibaura (Zhejiang) Co., Ltd.                          | China                        
|61  | Nidec Shibaura Electronics (Thailand) Co., Ltd.              | Thailand                     
|62  | Nidec Shibaura (H.K.) Limited                                | Hong Kong                    
|63  | Nidec Steel Products (Zhejiang) Co., Ltd.                    | China                        
|64  | Nidec System Engineering (Zhejiang) Corporation              | China                        
|65  | Nidec (Zhejiang) Corporation                                 | China                        
|66  | Nidec (Dongguan) Limited                                     | China                        
|67  | Nidec Automobile Motor (Zhejiang) Corporation                | China                        
|68  | Nidec (New Territories) Co., Ltd.                            | China                        
|69  | Nidec (Shanghai) International Trading Co., Ltd.             | China                        
|70  | Nidec Vietnam Corporation                                    | Vietnam                      
|71  | Nidec Sankyo Corporation                                     | Japan                        
|72  | Nidec Logistics Corporation                                  | Japan                        
|73  | Nidec Logistics Consulting (Pinghu) Corporation              | China                        
|74  | Nidec Sankyo Service engineering Corporation                 | Japan                        
|75  | Nidec Sankyo Shoji Corporation                               | Japan                        
|76  | Nidec Sankyo America Corporation                             | U.S.A                        
|77  | Nidec Sankyo Taiwan Corporation                              | Taiwan                       
|78  | Nidec Sankyo Singapore Pte. Ltd.                             | Singapore                    
|79  | Nidec Sankyo (Zhejiang) Corporation                          | China                        
|80  | Nidec Sankyo Vietnam Corporation                             | Vietnam                      
|81  | Nidec Sankyo (Fuzhou) Corporation                            | China                        
|82  | Nidec Sankyo Fuzhou (H.K.) Co., Ltd.                         | Hong Kong                    
|83  | Nidec Sankyo Electronics (Shanghai) Corporation              | China                        
|84  | Nidec Sankyo (H.K.) Co., Ltd.                                | Hong Kong                    
|85  | Nidec Sankyo Electronics (Shaoguan) Co., Ltd.                | China                        
|86  | Nidec Sankyo Electronics (Shenzhen) Corporation              | China                        
|87  | Nidec Sankyo Europe GmbH                                     | Germany                      
|88  | Nidec Nissin Corporation                                     | Japan                        
|89  | Nidec Nissin Tohoku Corporation                              | Japan                        
|90  | Nidec Nissin (H.K.) Co., Ltd.                                | Hong Kong                    
|91  | Nidec Nissin (Dongguan) Corporation                          | China                        
|92  | Nidec Nissin Vietnam Corporation                             | Vietnam                      
|93  | P.T. Nidec Nissin Indonesia                                  | Indonesia                    
|94  | Nidec Nissin (Dalian) Corporation                            | China                        
|95  | Nidec Pigeon Corporation                                     | Japan                        
|96  | Nidec Pigeon (H.K.) Co., Ltd.                                | Hong Kong                    
|97  | Nidec Motors & Actuators                                     | France                       
|98  | Nidec Motors & Actuators (Germany) GmbH                      | Germany                      
|99  | NMA Property Verwaltungsgesellschaft mbH                     | Germany                      
|100 | Nidec Motors & Actuators (Poland) Sp.Z o.o.                  | Poland                       
|101 | Nidec Motors & Actuators (Spain) S.A.                        | Spain                        
|102 | Nidec Motors & Actuators (USA)) INC.                         | U.S.A                        
|103 | Nidec Motors & Actuators (Mexico) S. de R.L. de C.V.         | Mexico                       
|104 | Brilliant Manufacturing Limited                              | Singapore                    
|105 | BMS Technology PTE. Ltd.                                     | Singapore                    
|106 | BG Casting Pte. Ltd.                                         | Singapore                    
|107 | Legend Precision Pte. Ltd.                                   | Singapore                    
|108 | PT Brilliant Precision                                       | Indonesia                    
|109 | PT Pacific Coatings Batam                                    | Indonesia                    
|110 | Brilliant Manufacturing (Thailand) Co., Ltd.                 | Thailand                     
|111 | Brilliant Precision (Thailand) Co., Ltd.                     | Thailand                     
|112 | Brilliant Manufacturing (Suzhou) Co., Ltd.                   | China                        
|113 | Brilliant Technology (Suzhou) Co., Ltd.                      | China                        
|114 | BMS Technology (Suzhou) Co., Ltd.                            | China                        
|115 | Brilliant Magnesium Pte. Ltd.                                | Singapore                    
|116 | Brilliant Precision Manufacturing Sdn. Bhd.                  | Malaysia                     
|117 | Taima Casting Sdn. Bhd.                                      | Malaysia