S
- (Nishitsugaru-gun) Shimokura
- (Nishitsugaru-gun) Shimada
- (Nishitsugaru-gun) Shimohamamatsu
- (Towada Shi) Sengarita
- (Towada Shi) Shitamachi
- (Towada Shi) Sakaemori
- (Towada Shi) Shichigō
- (Towada Shi) Sakaimatsu
- (Towada Shi) Senritai
- (Towada Shi) Shimotai
- (Towada Shi) Shiraue
- (Towada Shi) Saikuyashiki
- (Towada Shi) Suginoki
- (Towada Shi) Sashikubo
- (Towada Shi) Sōzentai
- (Towada Shi) Shimokirida
- (Towada Shi) Sotonosawa
- (Towada Shi) Sekiguchi
- (Towada Shi) Shimokawara
- (Towada Shi) Saihaba
- (Towada Shi) Shimoyama
- (Towada Shi) Shimoarai
- (Towada Shi) Sawada
- (Towada Shi) Shinozawayama-kaitaku
- (Towada Shi) Shimokawame
- (Towada Shi) Sennosawa-kaitaku
- (Towada Shi) Shinkawara
- (Towada Shi) Sennosawa
- (Towada Shi) Shinden
- (Towada Shi) Shimohadachi