Character Goods Publisher / Manufacturer
- Koei Techmo Games
- Koei Tecmo Wave
- Kokka
- Kokusai Tsushinsha
- KONAMI
- Konno Sangyo
- Kotobukiya
- Koubou Hanakarakusa
- Kthings
- KUTSUWA
- KYO-EI Industrial
- Kyoto Animation
- Lam
- Lambic
- Lamunelab
- Legs
- Lemitas
- LEXACT
- Lian Q Labo
- License Agent
- Light Future
- Lilian goods
- Lilith
- LINDA
- Links International
- Little Monsters
- Little Wing
- liuxing
- love labo
- LUCCA
- LUMICA
- LUXENT
- Luxis
- MAGES.
- maitan
- MAPPA
- MARS16
- Mars16
- marusho
- Maruyoshi
- MARVELOUS ENTERTAINMENT
- Masameya
- Matching World
- Matsumoto Shoji
- Mattel
- MAW
- Max Factory
- Max Limited
- Max Protection
- MAXX
- Media Factory
- Media Magic
- Media Village
- Media Works
- Mediation E2
- MEDICOM-TOY
- MEDICOS ENTERTAINMENT
- Megahouse
- Meifa (Solarain Goods)
- Meiho
- Meiko
- Meisei Takahashi Bijyutsu
- Mellow Mellow
- Mellow Mellow
- MENEGI
- Menoya
- METAL BOX
- METAL EDIT
- MICROMAGAZINE Inc.
- Mido Beyo!
- Mifaktory Limited
- Mikasa
- Miki
- Milestone
- Mime Corporation
- Minato Soft
- Minoda
- MINT
- Mirk Wood
- Miyabiya
- MIyazawamokei
- MM Koubou
- Mob+
- mobiBLU
- MOBIUS
- Modelers
- MODERN EYES
- Moe Spirit
- MOGURA ENTERTAINMENT
- Monomode
- MOONSTONE
- Morimoto Sangyo
- Morinaga Seika
- Morizane Shoji
- Mousou Games
- Movic
- Ms
- Ms Factory
- Murakami
- Muzzle