Exhibit 8.1

Subsidiaries of the registrant

|   | Company name in English                                      | Jurisdiction of Incorporation
|-- | ------------------------------------------------------------ | -----------------------------
|01 | Nidec America Corporation                                    | U.S.A                        
|02 | Nidec Singapore Pte. Ltd.                                    | Singapore                    
|03 | P.T. Nidec Indonesia                                         | Indonesia                    
|04 | Nidec Electronics (Thailand) Co., Ltd.                       | Thailand                     
|05 | Nidec Precision (Thailand) Co., Ltd.                         | Thailand                     
|06 | Nidec Hi-Tech Motor (Thailand) Co., Ltd.                     | Thailand                     
|07 | Nidec Taiwan Corporation                                     | Taiwan                       
|08 | Nidec (H.K.) Co., Ltd.                                       | Hong Kong                    
|09 | Nidec (Dalian) Limited                                       | China                        
|10 | Nidec Electronics GmbH                                       | Germany                      
|11 | Nidec Philippines Corporation                                | Philippines                  
|12 | Nidec Precision Philippines Corporation                      | Philippines                  
|13 | Nidec-Kyori Corporation                                      | Japan                        
|14 | Nidec Machinery Corporation                                  | Japan                        
|15 | Nidec Total Service Corporation                              | Japan                        
|16 | Nidec Total Service (Zhejiang) Corporation                   | China                        
|17 | Nidec Nemicon Corporation                                    | Japan                        
|18 | Nemicon Noise Corporation                                    | Japan                        
|19 | Nidec Korea Corporation                                      | Korea                        
|20 | Nidec-Shimpo Corporation                                     | Japan                        
|21 | Nidec-Read Corporation                                       | Japan                        
|22 | Nidec-Read Taiwan Corporation                                | Taiwan                       
|23 | Nidec-Shimpo America Corporation                             | U.S.A                        
|24 | Coneart Kilns Incorporated                                   | Canada                       
|25 | Shimpo Drives Incorporation                                  | U.S.A                        
|26 | Nidec-Shimpo Philippines Corporation                         | Philippines                  
|27 | Nidec -Shimpo (Shanghai) International Trading Co., Ltd.     | China                        
|28 | Nidec-Shimpo (Zhejiang) Corporation                          | China                        
|29 | Nidec Tosok Corporation                                      | Japan                        
|30 | Nidec Tosok (Vietnam) Co., Ltd.                              | Vietnam                      
|31 | Nidec Tosok (Shanghai) Co., Ltd.                             | China                        
|32 | Nidec Copal Corporation                                      | Japan                        
|33 | Nidec Copal Philippines Corporation                          | Philippines                  
|34 | Nidec Copal (Vietnam) Co., Ltd.                              | Vietnam                      
|35 | Nidec Copal Precision Parts Corporation                      | Japan                        
|36 | Nidec Copal (Thailand) Co., Ltd.                             | Thailand                     
|37 | Nidec Copal (Malaysia) Sdn. Bhd.                             | Malaysia                     
|38 | Copal Optical and Electronic Machinery (Shanghai) Co., Ltd.  | China                        
|39 | Nidec Copal (U.S.A) Corporation                              | U.S.A                        
|40 | Nidec Copal Hong Kong Co., Ltd.                              | Hong Kong                    
|41 | Nidec Copal (Zhejiang) Co., Ltd.                             | China                        
|42 | Nidec Copal Electronics Corporation                          | Japan                        
|43 | Nidec Copal Electronics, Inc.                                | U.S.A                        
|44 | Nidec Copal Electronics GmbH                                 | Germany                      
|45 | Nidec Copal Electronics (Shanghai) Co., Ltd.                 | China                        
|46 | Nidec Copal Electronics (Korea) Co.,Ltd.                     | Korea                        
|47 | Nidec Copal Electronics (Zhejiang) Co., Ltd.                 | China                        
|48 | Globa Service Inc.                                           | Japan                        
|49 | Globa Sales Co., Ltd.                                        | Japan                        
|50 | Kansai Globa Sales Co., Ltd.                                 | Japan                        
|51 | Nidec Shibaura Corporation                                   | Japan                        
|52 | Nidec Shibaura (Zhejiang) Co., Ltd.                          | China                        
|53 | Nidec Shibaura Electronics (Thailand) Co., Ltd.              | Thailand                     
|54 | Nidec Shibaura (H.K.) Limited                                | Hong Kong                    
|55 | Nidec Steel Products (Zhejiang) Co., Ltd.                    | China                        
|56 | Nidec Power Motor Corporation                                | Japan                        
|57 | Nidec Seiko Corporation                                      | Japan                        
|58 | Nidec Power Motor (Shanghai) International Trading Co., Ltd. | China                        
|59 | Nidec (New Territories) Co., Ltd.                            | China                        
|60 | Nidec System Engineering (Zhejiang) Corporation              | China                        
|61 | Nidec (Zhejiang) Corporation                                 | China                        
|62 | Nidec (Dongguan) Limited                                     | China                        
|63 | Nidec (Shanghai) International Trading Co., Ltd.             | China                        
|64 | Sankyo Ryutsu Kogyo Co., Ltd.                                | Japan                        
|65 | Sankyo Seiki Mfg. Co., Ltd.                                  | Japan                        
|66 | Sankyo Quoris Co., Ltd.                                      | Japan                        
|67 | Sankyo Service Engineering Co., Ltd.                         | Japan                        
|68 | Sankyo Kaihatsu 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 (Shanghai) Co., Ltd.                            | China                        
|76 | Nidec Subic Philippines Corporation                          | Philippines                  
|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 | HK Nissin Kohki Co., Ltd.                                    | Hong Kong                    
|83 | P. T. Indonesia Nissin Kohki                                 | Indonesia                    
|84 | Dalian Nissin Kohki Co., Ltd.                                | China                        
|85 | Tokyo Pigeon Co., Ltd.                                       | Japan                        
|86 | Tokyo Pigeon Mfg. Pte., Ltd.                                 | Singapore                    
|87 | Tokyo Pigeon (Hong Kong) Co., Ltd.                           | Hong Kong                    
|88 | P. T. Tokyo Pigeon Indonesia                                 | Indonesia