Exhibit 8.1

Subsidiaries of the registrant



|    |  |                                                              |  |                              
|--- |  | ------------------------------------------------------------ |  | -----------------------------
|No. |  | Company name in English                                      |  | Jurisdiction 
ofIncorporation
|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   |  | SC WADO 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 India Private Limited                                  |  | India                        
|11  |  | Nidec (H.K.) Co., Ltd.                                       |  | Hong Kong                    
|12  |  | Nidec (Shenzhen) Co., Ltd.                                   |  | China                        
|13  |  | Nidec (Beijing) Co., Ltd.                                    |  | China                        
|14  |  | Nidec Philippines Corporation                                |  | Philippines                  
|15  |  | Nidec Precision Philippines Corporation                      |  | Philippines                  
|16  |  | Nidec Subic Philippines Corporation                          |  | Philippines                  
|17  |  | Nidec Korea Corporation                                      |  | Korea                        
|18  |  | Nidec-Kyori Corporation                                      |  | Japan                        
|19  |  | Nidec-Kyori (Shanghai) Machinery Corporation                 |  | China                        
|20  |  | Nidec-Kyori (Zhejiang) Machinery Corporation                 |  | China                        
|21  |  | Nidec Machinery Corporation                                  |  | Japan                        
|22  |  | Nidec Machinery (Thailand) Co., Ltd.                         |  | Thailand                     
|23  |  | Nidec Machinery (Zhejiang) Corporation                       |  | China                        
|24  |  | Nidec Total Service Corporation                              |  | Japan                        
|25  |  | Nidec Total Service (Zhejiang) Corporation                   |  | China                        
|26  |  | Nidec Techno Motor Holdings Corporation                      |  | Japan                        
|27  |  | Nidec Seiko Corporation                                      |  | Japan                        
|28  |  | Nidec Power Motor (Shanghai) International Trading Co., Ltd. |  | China                        
|29  |  | Nidec Sole Motor Corporation S.R.L.                          |  | Italy                        
|30  |  | Nidec Sole Motor Hungary K.F.T.                              |  | Hungary                      
|31  |  | Nidec-Shimpo Corporation                                     |  | Japan                        
|32  |  | Nidec-Read Corporation                                       |  | Japan                        
|33  |  | Nidec-Read Taiwan Corporation                                |  | Taiwan                       
|34  |  | Nidec-Read (Shanghai) International Trading Co., Ltd.        |  | China                        
|35  |  | Nidec-Read Korea Corporation                                 |  | Korea                        
|36  |  | LuzCom,Inc.                                                  |  | Japan                        
|37  |  | Nidec-Read (Zhejiang) Corporation                            |  | China                        
|38  |  | Nidec-Shimpo America Corporation                             |  | U.S.A                        
|39  |  | Shimpo Drives Incorporation                                  |  | U.S.A                        



---

Exhibit 8.1



|    |  |                                                             |  |                              
|--- |  | ----------------------------------------------------------- |  | -----------------------------
|No. |  | Company name in English                                     |  | Jurisdiction 
ofIncorporation
|40  |  | Nidec-Shimpo Philippines Corporation                        |  | Philippines                  
|41  |  | Nidec-Shimpo (Shanghai) International Trading Co., Ltd.     |  | China                        
|42  |  | Nidec-Shimpo Taiwan Corporation                             |  | Taiwan                       
|43  |  | Nidec-Shimpo (Zhejiang) Corporation                         |  | China                        
|44  |  | Nidec-Shimpo (H.K.) Co., Ltd.                               |  | Hong Kong                    
|45  |  | Nidec-Shimpo India Sales & Trading Private Limited          |  | India                        
|46  |  | Nidec Tosok Corporation                                     |  | Japan                        
|47  |  | Nidec Tosok (Vietnam) Co., Ltd.                             |  | Vietnam                      
|48  |  | Nidec Tosok (Shanghai) Co., Ltd.                            |  | China                        
|49  |  | Nidec Tosok System Engineering (Zhejiang) Corporation       |  | China                        
|50  |  | Nidec Tosok Akiba (Vietnam) Co., Ltd.                       |  | Vietnam                      
|51  |  | Nidec Copal Corporation                                     |  | Japan                        
|52  |  | Nidec Copal Philippines Corporation                         |  | Philippines                  
|53  |  | Nidec Copal (Vietnam) Co., Ltd.                             |  | Vietnam                      
|54  |  | Nidec Copal (Malaysia) Sdn. Bhd.                            |  | Malaysia                     
|55  |  | Nidec Copal Precision Parts Corporation                     |  | Japan                        
|56  |  | Nidec Copal (Thailand) Co., Ltd.                            |  | Thailand                     
|57  |  | Copal Optical and Electronic Machinery (Shanghai) Co., Ltd. |  | China                        
|58  |  | Nidec Copal (U.S.A) Corporation                             |  | U.S.A                        
|59  |  | Nidec Copal Hong Kong Co., Ltd.                             |  | Hong Kong                    
|60  |  | Nidec Copal (Zhejiang) Co., Ltd.                            |  | China                        
|61  |  | Copal Yamada Corporation                                    |  | Japan                        
|62  |  | Copal Yamada (Vietnam) Co., Ltd.                            |  | Vietnam                      
|63  |  | Nidec Copal Precision (Vietnam) Corporation                 |  | Vietnam                      
|64  |  | Nidec Copal Electronics Corporation                         |  | Japan                        
|65  |  | Nidec Copal Electronics, Inc.                               |  | U.S.A                        
|66  |  | Nidec Copal Electronics GmbH                                |  | Germany                      
|67  |  | Globa Service Inc.                                          |  | Japan                        
|68  |  | Globa Sales Co., Ltd.                                       |  | Japan                        
|69  |  | Nidec Copal Electronics (Shanghai) Co., Ltd.                |  | China                        
|70  |  | Nidec Copal Electronics (Korea) Co., Ltd.                   |  | Korea                        
|71  |  | Nidec Copal Electronics (Zhejiang) Co., Ltd.                |  | China                        
|72  |  | Nidec Copal Electronics Singapore Pte. Ltd.                 |  | Singapore                    
|73  |  | Fujisoku Corporation                                        |  | Japan                        
|74  |  | Hangzhou Keming Electronics., Ltd.                          |  | China                        
|75  |  | Nidec Shibaura Corporation                                  |  | Japan                        
|76  |  | Nidec Shibaura (Zhejiang) Co., Ltd.                         |  | China                        
|77  |  | Nidec Shibaura Electronics (Thailand) Co., Ltd.             |  | Thailand                     
|78  |  | Nidec Shibaura (H.K.) Limited                               |  | Hong Kong                    
|79  |  | Nidec (Zhejiang) Corporation                                |  | China                        





---

Exhibit 8.1



|    |  |                                                  |  |                              
|--- |  | ------------------------------------------------ |  | -----------------------------
|No. |  | Company name in English                          |  | Jurisdiction 
ofIncorporation
|80  |  | Nidec (Dongguan) Limited                         |  | China                        
|81  |  | Nidec (Shaoguan) Limited                         |  | China                        
|82  |  | Nidec Automobile Motor (Zhejiang) Corporation    |  | China                        
|83  |  | Nidec (New Territories) Co., Ltd.                |  | China                        
|84  |  | Nidec (Shanghai) International Trading Co., Ltd. |  | China                        
|85  |  | Nidec Vietnam Corporation                        |  | Vietnam                      
|86  |  | Nidec Bearing (Zhejiang) Corporation             |  | China                        
|87  |  | Nidec Bearing (Thailand) Co., Ltd.               |  | Thailand                     
|88  |  | Nidec Sankyo Corporation                         |  | Japan                        
|89  |  | Nidec Logistics Corporation                      |  | Japan                        
|90  |  | Nidec Logistics Consulting (Pinghu) Corporation  |  | China                        
|91  |  | Nidec Logistics Singapore Pte. Ltd.              |  | Singapore                    
|92  |  | Nidec Logistics (H.K.) Co., Limited              |  | Hong Kong                    
|93  |  | Nidec Sankyo Service engineering Corporation     |  | Japan                        
|94  |  | Nidec Sankyo Shoji Corporation                   |  | Japan                        
|95  |  | Nidec Sankyo Music Box Corporation               |  | Japan                        
|96  |  | Nidec Sankyo America Corporation                 |  | U.S.A                        
|97  |  | Nidec Sankyo Taiwan Corporation                  |  | Taiwan                       
|98  |  | Nidec Sankyo Singapore Pte. Ltd.                 |  | Singapore                    
|99  |  | Nidec Sankyo (Zhejiang) Corporation              |  | China                        
|100 |  | Nidec Sankyo Vietnam Corporation                 |  | Vietnam                      
|101 |  | Nidec Sankyo (Fuzhou) Corporation                |  | China                        
|102 |  | Nidec Sankyo Electronics (Shanghai) Corporation  |  | China                        
|103 |  | Nidec Sankyo (H.K.) Co., Ltd.                    |  | Hong Kong                    
|104 |  | Nidec Sankyo Electronics (Shaoguan) Co., Ltd.    |  | China                        
|105 |  | Nidec Sankyo Electronics (Shenzhen) Corporation  |  | China                        
|106 |  | Nidec Sankyo Europe GmbH                         |  | Germany                      
|107 |  | Nidec Sankyo Electronics (Dongguan) Corporation  |  | China                        
|108 |  | Nidec Nissin Corporation                         |  | Japan                        
|109 |  | Nidec Nissin Tohoku Corporation                  |  | Japan                        
|110 |  | Nidec Nissin (H.K.) Co., Ltd.                    |  | Hong Kong                    
|111 |  | Nidec Nissin (Dongguan) Corporation              |  | China                        
|112 |  | Nidec Nissin (Dalian) Corporation                |  | Vietnam                      
|113 |  | Nidec Nissin Vietnam Corporation                 |  | Indonesia                    
|114 |  | P.T. Nidec Nissin Indonesia                      |  | China                        
|115 |  | Nidec Pigeon Corporation                         |  | Japan                        
|116 |  | Nidec Pigeon (H.K.) Co., Ltd.                    |  | Hong Kong                    
|117 |  | Nidec Motors & Actuators                         |  | France                       
|118 |  | Nidec Motors & Actuators (Germany) GmbH          |  | Germany                      
|119 |  | NMA Property Verwaltungsgesellschaft mbH         |  | Germany                      





---

Exhibit 8.1



|    |  |                                                          |  |                              
|--- |  | -------------------------------------------------------- |  | -----------------------------
|No. |  | Company name in English                                  |  | Jurisdiction 
ofIncorporation
|120 |  | Nidec Motors & Actuators (Poland) Sp.Z o.o.              |  | Poland                       
|121 |  | Nidec Motors & Actuators (Spain) S.A.                    |  | Spain                        
|122 |  | Nidec Motors & Actuators (USA)) Inc.                     |  | U.S.A                        
|123 |  | Nidec Motors & Actuators (Mexico) S. de R.L. de C.V.     |  | Mexico                       
|124 |  | Nidec Brilliant Co., Ltd.                                |  | Singapore                    
|125 |  | Nidec BMS Pte. Ltd.                                      |  | Singapore                    
|126 |  | Nidec Legend Pte. Ltd.                                   |  | Singapore                    
|127 |  | PT Brilliant Precision                                   |  | Indonesia                    
|128 |  | PT Pacific Coatings Batam                                |  | Indonesia                    
|129 |  | Nidec Brilliant (Thailand) Co., Ltd.                     |  | Thailand                     
|130 |  | Nidec Brilliant Precision (Thailand) Co., Ltd.           |  | Thailand                     
|131 |  | Nidec Brilliant (Suzhou) Co., Ltd.                       |  | China                        
|132 |  | Nidec BMS (Suzhou) Co., Ltd.                             |  | China                        
|133 |  | Taima Casting Sdn. Bhd.                                  |  | Malaysia                     
|134 |  | Nidec Servo Corporation                                  |  | Japan                        
|135 |  | Nidec Servo Hotaka Corporation                           |  | Japan                        
|136 |  | Japan Servo Motors Singapore Pte, Ltd                    |  | Singapore                    
|137 |  | PT. Japan Servo Batam                                    |  | Indonesia                    
|138 |  | Nidec Servo (Hong Kong) Co., Limited                     |  | Hong Kong                    
|139 |  | Nidec Servo (Changzhou) Corporation                      |  | China                        
|140 |  | Japan Servo Europe GmbH                                  |  | Germany                      
|141 |  | Nidec Servo Vietnam Corporation                          |  | Vietnam                      
|142 |  | Nidec Servo Europe B.V.                                  |  | Netherlands                  
|143 |  | Nidec Servo (Shanghai) Co., Ltd.                         |  | China                        
|144 |  | Nidec Motor Holdings Corporation                         |  | Japan                        
|145 |  | Nidec Motor Corporation                                  |  | U.S.A                        
|146 |  | Nidec Motor Canada Corporation                           |  | Canada                       
|147 |  | Compania de Motores Domesticos, S.A. de C.V.             |  | Mexico                       
|148 |  | Rotores S.A. de C.V.                                     |  | Mexico                       
|149 |  | Controles Electromecanicos de Mexico S.A. de C.V.        |  | Mexico                       
|150 |  | Emerson Laminaciones de Acero de Monterrey, S.A. de C.V. |  | Mexico                       
|151 |  | Motores Reynosa, S.A. de C.V.                            |  | Mexico                       
|152 |  | Motores U.S. de Mexico S.A. de C.V.                      |  | Mexico                       
|153 |  | U.S.E.M. de Mexico, S.A. de C.V.                         |  | Mexico                       
|154 |  | Nidec SR Drives Manufacturing Ltd.                       |  | England                      
|155 |  | Nidec SR Drives Ltd.                                     |  | England                      
|156 |  | Emerson (China) Motor Co., Ltd.                          |  | China                        
|157 |  | Nidec Motor Colombia SAS                                 |  | Colombia                     
|158 |  | Emerson Venezuela C.A.                                   |  | Venezuela