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 Machinery Corporation                                  | Japan                        
|17  | Nidec Total Service Corporation                              | Japan                        
|18  | Nidec Total Service (Zhejiang) Corporation                   | China                        
|19  | Nidec Nemicon Corporation                                    | Japan                        
|20  | Nidec Power Motor Corporation                                | Japan                        
|21  | Nidec Seiko Corporation                                      | Japan                        
|22  | Nidec Power Motor (Shanghai) International Trading Co., Ltd. | China                        
|23  | Nidec Power Motor (Zhejiang) Co., Ltd.                       | China                        
|24  | Nidec-Shimpo Corporation                                     | Japan                        
|25  | Nidec-Read Corporation                                       | Japan                        
|26  | Nidec-Read Taiwan Corporation                                | Taiwan                       
|27  | Nidec-Shimpo America Corporation                             | U.S.A                        
|28  | Coneart Kilns Incorporated                                   | Canada                       
|29  | Shimpo Drives Incorporation                                  | U.S.A                        
|30  | Nidec-Shimpo Philippines Corporation                         | Philippines                  
|31  | Nidec -Shimpo (Shanghai) International Trading Co., Ltd.     | China                        
|32  | Nidec-Shimpo (Zhejiang) Corporation                          | China                        
|33  | Nidec Tosok Corporation                                      | Japan                        
|34  | Nidec Tosok (Vietnam) Co., Ltd.                              | Vietnam                      
|35  | Nidec Tosok (Shanghai) Co., Ltd.                             | China                        
|36  | Nidec Copal Corporation                                      | Japan                        
|37  | Nidec Copal Philippines Corporation                          | Philippines                  
|38  | Nidec Copal (Vietnam) Co., Ltd.                              | Vietnam                      
|39  | Nidec Copal (Malaysia) Sdn. Bhd.                             | Malaysia                     
|40  | Nidec Copal Precision Parts Corporation                      | Japan                        
|41  | Nidec Copal (Thailand) Co., Ltd.                             | Thailand                     
|42  | Copal Optical and Electronic Machinery (Shanghai) Co., Ltd.  | China                        
|43  | Nidec Copal (U.S.A) Corporation                              | U.S.A                        
|44  | Nidec Copal Hong Kong Co., Ltd.                              | Hong Kong                    
|45  | Nidec Copal (Zhejiang) Co., Ltd.                             | China                        
|46  | Nidec Copal Electronics Corporation                          | Japan                        
|47  | Nidec Copal Electronics, Inc.                                | U.S.A                        
|48  | Nidec Copal Electronics GmbH                                 | Germany                      
|49  | Globa Service Inc.                                           | Japan                        
|50  | Globa Sales Co., Ltd.                                        | Japan                        
|51  | Kansai Globa Sales Co., Ltd.                                 | Japan                        
|52  | Nidec Copal Electronics (Shanghai) Co., Ltd.                 | China                        
|53  | Nidec Copal Electronics (Korea) Co.,Ltd.                     | Korea                        
|54  | Nidec Copal Electronics (Zhejiang) Co., Ltd.                 | China                        
|55  | Nidec Shibaura Corporation                                   | Japan                        
|56  | Nidec Shibaura (Zhejiang) Co., Ltd.                          | China                        
|57  | Nidec Shibaura Electronics (Thailand) Co., Ltd.              | Thailand                     
|58  | Nidec Shibaura (H.K.) Limited                                | Hong Kong                    
|59  | Nidec Steel Products (Zhejiang) Co., Ltd.                    | China                        
|60  | Nidec System Engineering (Zhejiang) Corporation              | China                        
|61  | Nidec (Zhejiang) Corporation                                 | China                        
|62  | Nidec (Dongguan) Limited                                     | China                        
|63  | Nidec (New Territories) Co., Ltd.                            | China                        
|64  | Nidec (Shanghai) International Trading Co., Ltd.             | China                        
|65  | Sankyo Seiki Mfg. Co., Ltd.                                  | Japan                        
|66  | Nidec Logistics Corporation                                  | Japan                        
|67  | Nidec Logistics Consulting (Pinghu) Corporation              | China                        
|68  | Sankyo Service Engineering Co., Ltd.                         | Japan                        
|69  | Sankyo Shoji Co., Ltd.                                       | Japan                        
|70  | Sankyo Seiki (America) Inc.                                  | U.S.A                        
|71  | Nidec Sankyo Taiwan Corporation                              | Taiwan                       
|72  | Sankyo Seiki (Singapore) Pte., Ltd.                          | Singapore                    
|73  | Sankyo precision (Malaysia) Sdn. Bhd.                        | Malaysia                     
|74  | Sankyo Seiki (Fuzhou) Co., Ltd.                              | China                        
|75  | Sankyo Seiki Fuzhou (H.K.) Co., Ltd.                         | China                        
|76  | Sankyo Seiki (Shanghai) Co., Ltd.                            | China                        
|77  | Sankyo Seiki (Hong Kong) Co., Ltd.                           | Hong Kong                    
|78  | Sankyo Electronics (Shaoguan) Co., Ltd.                      | China                        
|79  | Sankyo Seiki (Shenzhen) Co., Ltd.                            | China                        
|80  | Nissin Kohki Co., Ltd.                                       | Japan                        
|81  | Tohhoku Nissin Kohki Co., Ltd.                               | Japan                        
|82  | Taiwan Nissin Koki Co., Ltd.                                 | Taiwan                       
|83  | HK Nissin Kohki Co., Ltd.                                    | Hong Kong                    
|84  | P. T. Indonesia Nissin Kohki                                 | Indonesia                    
|85  | Dalian Nissin Kohki Co., Ltd.                                | China                        
|86  | Tokyo Pigeon Co., Ltd.                                       | Japan                        
|87  | Tokyo Pigeon Mfg. Pte., Ltd.                                 | Singapore                    
|88  | Tokyo Pigeon (Hong Kong) Co., Ltd.                           | Hong Kong                    
|89  | P. T. Tokyo Pigeon Indonesia                                 | Indonesia