1946
What troubles me about the claim that Taiyodo was "already active as a camera distributor in early (January) 1946" is that history would suggest this is highly unlikely. I strongly suspected there were very few cameras to be distributed in this first year of recovery from the utter devastation of WWII. This essay is a study of who was making what; an attempt to examine the feasibility of the distributor claim.
Answering this question proved much easier than I first imagined, because on 17th June 1946, the Japanese Ministry of Finance set prices for cameras made for sale to the home market, and a documented list verifies which models were in production (see Japanese Prices 1947 ($) at Camera-Wiki). I have cross-checked this information by examining the known history of each camera, and searched Camera-Wiki for "1946" to identify any other models which were not (for whatever reason) price fixed.
It seems that one of two things happened following Japan's surrender:
i) manufactures continued to make pre-war models using available parts, or
Ii) they modernised and were engaged in the development of new products, which were not brought to market until sometime after 1946.
Of course, it must be remembered that a severe shortage of materials not only limited camera manufacturers themselves, but also third party producers of outsourced parts, such as lenses and shutters.
Thirteen models produced by four manufacturers in 1946 were price fixed. This number included lens/shutter variations, so there were really only seven distinct models. I have not cited specific Camera-Wiki references (where available) other than Lewis (The History of the Japanese Camera) because I've never heard of most of these obscure publications and am unable to find copies.
1) Konishiroku (predecessor of Konica) resumed the manufacture of 8 pre-war cameras, but this number included lens/shutter variations, so there were really only four distinct models.
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The Pearlette, produced from 1925, was a folding camera taking 4×6.5cm and 3×4cm exposures on 127 film, and is historically significant as the first mass-produced Japanese camera. There are two conflicting accounts of production numbers. One says that only about 15 units were assembled per month (initially drawing on a stock of parts), while another claims that more than 10,000 units were assembled in 1946 and 1947. Perhaps both are right, e.g. 180 in 1946 and 9,820 in 1947, making 10,000 in 1946 & 1947?
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The Pearl, produced from 1933, was a 6×9cm self-erecting folder. Stocks of parts were assembled into whole cameras after the war, but the design was old-fashioned and extravagant, and ultimately discontinued.
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The Baby Pearl, produced from 1934, was a 3×4 folder. A single post-war advertisement is known - in the October 1946 issue of Ars Camera - and these cameras were probably made from a stock-pile of spare parts.
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The Semi Pearl, produced from 1938, was a 4.5×6cm folder. The production of the Semi Pearl is reported to have resumed almost immediately after the war's end (perhaps as soon as October 1945), drew on stocks of older parts, and early production rates were about 10 or 20 per month.
2) Mamiya was the first Japanese company to receive a substantial order from the Central Purchasing Office of the Supreme Command of the Allied Powers in Japan, which allowed the company to resume full-scale production in January 1946 at new facilities in Tokyo.
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The Mamiya Six III, a rigid body 6x6cm folder, was announced in 1940, and post-war production resumed as early as January 1946, "when 46 units were delivered" (I'm not too sure what this means, but perhaps it's a total for the month?).
3) Takachiho was a manufacturer that would become known as Olympus.
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The Olympus Six (and Super Olympus Six with a better lens) were dual-format, rigid body, folding cameras, taking 6×6cm and 4.5×6cm pictures. First released in 1940, the production of the models was resumed in early 1946. Monthly production figures for the first half of 1946 were: 77 cameras in January, 89 in February, 202 in March, 198 in April, 160 in May, 250 in June and 129 in July, making a total of 1,015 over seven months (according to Lewis - page 60).
4) Tōkyō Kōgaku were the makers of post-war Topcon cameras.
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The Minion II and III were 1938 rigid body folding cameras taking 4×5cm pictures on 127 film, with differing lenses/shutters. It is said of the Minion II that cameras were assembled in 1945 from old stocks of parts (and the same is probably true of the Minion III).
I also identified four further models produced by other manufacturers.
a) The Auto Keef was a coupled-rangefinder camera taking 4×4cm pictures on 127 film. It was made from around 1940 by Kokusaku Seikō (meaning National Precision Industries Co., Ltd.). The post-war Auto Keef was advertised, in the January to July 1946 issues of Ars Camera, by Sanwa Shōkai, which was a distributor based in Tokyo, and it is speculated that Sanwa was probably selling remaining pre-war stocks. The last advertisement is reportedly dated February 1947. Obviously, Taiyodo was not the distributor!
b) Ehira Kōki was founded in 1936, and based in the suburbs of Osaka (most Japanese camera companies were in Tokyo). Pre-war they made the Weha/Ehira Chrome Six , both 6×6 coupled-rangefinder cameras. Some cameras were assembled after the war, from remaining stocks of parts, but 1946 production is inferred rather than a stated fact.
c) Elmo restarted production of the Elmoflex - a 6x6cm TLR - immediately after the war in January 1946 (but there is no supporting evidence of this).
d) The Mycro was a subminiature camera released in 1939, and made by Akita Seisakusho pre-war. Post-war it was distributed by Sanwa Shōkai, although it's unclear who made it as the maker's became Mycro Camera Co. Ltd., which is thought to be a sucessor to Akita Seisakusho? Advertisements for the Mycro appeared from January 1946 in Ars Camera. I suspect this camera was not price-fixed because it was intended for export to the USA. Obviously, Taiyodo was not the distributor!
The next Government price fix was set on 25 August 1947, and had expanded to include 45 models. The Ehira (six), Elmoflex and Mycro were added to this list. This possibly suggests that production of the Weha/Ehira Chrome Six and Elmoflex did not re-start in January 1946 as stated previously? I assume the Auto Keef and Kokusaku Seikō had both ceased to exist before August 1947, and the Mycro was being sold to the home market.
I began by stating that I strongly suspected that were very few cameras to be distributed in this first year of recovery, and I think the detail proves the assumption. But additionally, supporting evidence suggest models made were produced in tiny numbers. Add to this the probability of Taiyodo being a distributor for any of these companies (from January 1946), and - to my mind - the claimed role of Taiyodo looks hugely improbable. QED!