EXHIBIT 8.1

MAJOR SUBSIDIARIES OF MINEBEA MITSUMI INC.



|                                                         |  |                                           
|-------------------------------------------------------- |  | ------------------------------------------
|Name                                                     |  | Jurisdiction
of Incorporation or
Formation
|MITSUMI ELECTRIC CO., LTD.*                              |  | Japan                                     
|NMB Sales Co., Ltd.                                      |  | Japan                                     
|DAIICHI PRECISION MOLD CO., LTD.                         |  | Japan                                     
|NMB-Minebea Thai Ltd.*                                   |  | Thailand                                  
|MINEBEA ELECTRONICS & HI-TECH COMPONENTS
(SHANGHAI) LTD. |  | China                                     
|MINEBEA (HONG KONG) LIMITED                              |  | China                                     
|MINEBEA ELECTRONICS MOTOR (ZHUHAI) CO., LTD.             |  | China                                     
|MINEBEA ELECTRONIC DEVICES (SUZHOU) LTD.                 |  | China                                     
|ZHUHAI MITSUMI ELECTRIC CO., LTD.                        |  | China                                     
|TIANJIN MITSUMI ELECTRIC CO., LTD.                       |  | China                                     
|QINGDAO MITSUMI ELECTRONICS CO. LTD.                     |  | China                                     
|MITSUMI CO., LTD.                                        |  | China                                     
|NMB SINGAPORE LIMITED                                    |  | Singapore                                 
|MINEBEA ELECTRONICS MOTOR (MALAYSIA) SDN. BHD.           |  | Malaysia                                  
|CEBU MITSUMI, INC.                                       |  | Philippines                               
|MINEBEA (CAMBODIA) Co., Ltd.                             |  | Cambodia                                  
|NMB KOREA CO., LTD.                                      |  | South Korea                               
|MOATECH CO., LTD.                                        |  | South Korea                               
|New Hampshire Ball Bearings, Inc.                        |  | United States                             
|NMB Technologies Corporation                             |  | United States                             
|MITSUMI ELECTRONICS CORPORATION                          |  | United States                             
|NMB-MINEBEA UK LTD.                                      |  | United Kingdom                            
|Precision Motors Deutsche Minebea GmbH                   |  | Germany                                   
|NMB-Minebea-GmbH                                         |  | Germany                                   
|myonic GmbH                                              |  | Germany                                   
|Minebea Intec GmbH                                       |  | Germany                                   
|Minebea Intec Bovenden & Co. KG                          |  | Germany                                   
|Minebea Intec Aachen GmbH & Co. KG                       |  | Germany                                   
|MITSUMI ELECTRONICS EUROPE GmbH                          |  | Germany                                   
|NMB ITALIA S.R.L.                                        |  | Italy                                     
|NMB Minebea SARL                                         |  | France                                    



|* | Significant subsidiary as defined in Rule 1-02(w) of Regulation S-X as of March 31, 2017.
|- | -----------------------------------------------------------------------------------------